Purpose/Rationale: Since 1998, nosocomial pressure ulcer data has been collected at a 616-bed, tertiary acute care, teaching hospital. The purpose of this study: describe the patient population that developed nosocomial pressure ulcers. Methodology: A standardized data tool was designed to collect demographics, Braden score, wound assessments and co-morbidity factors. Forty prevalence studies were conducted by Clinical Nurse Specialists, certified WOC nurses and staff nurses. Data was entered into a relational data base for analysis and reporting. Results: A total of 6,457 patients were surveyed. Overall nosocomial pressure ulcer prevalence rate was 5.9%. Of patients who developed nosocomial pressure ulcers 54% were male (p = 0.01), average age of 72. By location, 46% of wounds were sacral, 20% heels and 18% buttocks. The breakdown by pressure ulcer stage was, 38% Stage I, 52% Stage II, 1 % Stage III, 2% Stage IV and 7% Eschar. Thirty eight percent of patients with nosocomial wounds were identified high risk, 39% at risk and 22% minimal risk for pressure ulcer development using the Braden assessment tool. Eighty-seven of 397 patients with a minimal risk Braden score developed nosocomial pressure ulcers. For this subset, 57% were male, average age of 71. The majority of the wounds were Stage I and II. Sacral wounds accounted for 46%, heel and buttocks at 21% respectively. Analysis of contributing factors indicated that 31% (27 patients) had no reported co-morbidities for pressure ulcer development. Conclusions: Men were more likely to develop pressure ulcers. Patients who score at minimal risk may develop a nosocomial pressure ulcer. Maintenance of an accumulative data base offers unique opportunities to analyze, report and benchmark data. Continued research is needed in acute care to evaluate the relationship between co-morbidities and pressure ulcer development in patients identified at minimal risk.