The purpose of this study was to develop a culturally sensitive instrument to measure caring behaviors in nursing students in Taiwan from the patient perspective. The study, involving expert assessment of content validity and face validity, a first test (n = 196), and a second test (n = 192) in medical-surgical patients, and the generation of descriptive statistics, resulted in a 28-item questionnaire, the caring behavior measurement (CBM). The findings suggest the CBM is a valid and reliable assessment tool of caring behaviors in students and practicing professional nurses, as well as offering a descriptive answer to "what is caring in nursing in Taiwan".