This qualitative, exploratory study was performed with the purpose of identifying the concept of health needs according to the perception of health service users located in the State of São Paulo. Fifteen interviews were performed using a semi-structured script, in January 2009. The exhaustive reading of the interviews allow for identifying the elements that comprise the categories, which had been previously defined according to the Taxonomy of Health Needs. It was observed that users view themselves as holders of needs: the social context may strongly affect their health, and therefore the users have the need for autonomy in making decisions. As for attachment, it is observed that it is closely related to the autonomy/self care needs, as, in a certain way, it is necessary to strengthen the trust relationship so that the potentials to face the health-disease process may also be strengthened. In conclusion, there is a need for instruments that help collective health professionals to identify the health need of users.