The word altruism is derived from the Latin alteri huic meaning to this other and literally means to express a regard for others as a principle for action. Fung (1988) [JAMA, Vol. 260, No. 17, p. 2509] describes altruism as caring for no obvious reward other than the belief that someone else will benefit or avoid harm. Altruism represents an amalgamation of intrinsic and extrinsic factors which either permit or coerce individuals to take responsibility for or care for another and to sacrifice things dearly held. Traditionally the caring professions have been characterised by a self professed altruism, that is, a selfless service on behalf of or for others (Thompson et al., 1994, Nursing Ethics, Churchill Livingstone, Edinburgh). This paper examines the theoretical basis of altruistic care, drawing on significant contribution from the literature before proceeding to explore the pivotal role altruism plays in nursing practice and the current arrangements for health care provision within the United Kingdom.