Preceptor is a very important role in helping new nursing staff to adapt the medical environment and help them to enhance the nursing ability. The training program of preceptor of most medical center in Taiwan is base on Hospital Accreditation, it include course design, teaching skills, assessment skills, feedback, teaching material and Interdisciplinary teamwork. Research indicates preceptors expect to have the skills of counseling and relationships operating, those are lacking in these program. Therefore, we try to find out the “teaching” and “learning” experiences from preceptors and new nursing staff’s point of view, in order to understand the needs of preceptor training program. The purposes of this study are (1) To understand the teaching experiences of preceptors. (2) To understand the learning experiences of new nursing staff. (3) To identify the needs of preceptor training program. The qualitative study design was used to explore the study purposes of 14 preceptors and 15 nursing staff through five times focus group and semi-structured interviews. Transcripts were analyzed using the method of constant comparison. The study results were as followed, (1) There were 5 themes of the teaching experiences of preceptors were identified: the first theme was “Create a warm and caring learning environment”, the second theme was “Show out enthusiasm for 
teaching willing”, the third theme was “Use multiple and appropriate teaching techniques”, the fourth theme was “Withstand the pressure and frustration of teaching”, the fifth theme was “Lack of counseling skills of new nursing staff”. (2) The learning experiences of new nursing staff are “ Endure the test of the learning process”, “Feel helpless of 「Nurses eat their young」”, ” Look forward to a warm 
caring atmosphere for learning”. (3) The themes of the needs of preceptor training program are “Create a warm and caring learning environment”, “Show out the passion of teaching”, “Diverse teaching skills”, “Counseling skills of new nursing staff”, “Relieve the pressure and frustration of teaching”. Conclusion: The five themes of the contain of preceptor training program are more extensive than Hospital Accreditation, we are looking forward to this results of this study may provide some references to hospital for planning preceptor training program.