New nursing graduates adapt role transformation during first three months in clinical practice. They have excessive frustration, maximum stress, and highest turnover rate in this stage. Research shows that new nurses expect receive the teaching, support, and guidance of nurse preceptors. Currently Taiwan nurse preceptors focus more on clinical practice teaching, while guidance takes places during periodic meetings with head nurses or leaders. Few studies in Taiwan have explored the guidance role of preceptors. The purpose of this study was investigated the content of nurse preceptor guidance competencies and construct guidance competency indicators. The study was divided three phases. Phase I the concepts of preceptor guidance competencies were identified from the literature. During the Phase II, 2 focus group and semi-structured interviews with 5 preceptors and 5 new nurses, and 6 new nurses one by one interview from a medical center in central Taiwan were conducted. 6 new nurses from the same medical center were then interviewed one-on-one. Content analysis was used to analyze the data and construct preliminary preceptor guidance competency indicators for a questionnaire. Phase III used Delphi Method. 15 nursing experts were invited to evaluate the content validity of the questionnaire in two rounds. The questionnaire was then modified based on their recommendations. 3 guidance competency indicators for nurse preceptors consisting of 12 guidance competency content items were found: 1.Maintain a friendly attitude, include 5 contents: (1) Speaking in a smooth tone, interacting with new nurse well. (2)When the new nurse have any failed to solve problem will ask the nurse preceptors. (3)The preceptor utilizes emotional intelligence within the preceptorship. (4) The preceptor provides encouragement timely. (5) The preceptor provides positive feedback for performance improvement. 2. Provide emotional support, include 1 contents: (1) Listen to the new nurse’s concerns when he/she is under stress or frustration.3. Enthusiastic in helping others, include 6 contents: (1)When new nurse needs to be assisted, preceptors can always be contacted.(2) The preceptor is available whenever the new nurse is in need of assistance.(3) The preceptor takes the initiative to concerned with the performance of new nurse. (4) The preceptor takes the initiative to provide support on a daily basis. (5) The preceptor offers personal contact with the new nurse and cares for new nurse adapting situation. (6) The preceptor is willing to offer extra support with work experience to the new nurse. The results of this study may serve as a reference for nurse preceptors and hospitals in evaluating, developing, and training nurse preceptor guidance competency.