Hundreds of studies have been conducted by nuring researchers on stressors requiring coping. Unfortunately, the concept of coping is poorly defined. This paper presents a conceptual analysis of the phenomenon of coping. Within the classic framework developed by Walker and Avant (1995), coping is analyzed and critical attributes are distilled. A model case, a related case and a contrary case are constructed as conceptual clarity is established. Empirical referents that exemplify the concept of coping are identified. The concept analysis provides a forum for dialectics, offering one defensible interpretation of a complex human occurrence. The implications for nursing are discussed in the conclusion.