Abstract: Theory and practice in nursing are closely linked. They interplay to create the reality of a concept. This research was to investigate the knowledge and attitude of newly qualified nurses about integration of theory into their practice. Descriptive survey design was used for the study involving all the Teaching Hospitals in Enugu and Bayelsa States in Nigeria. Purposive sampling was used to select the hospitals, stratified sampling technique was used to select the sample using 40% across board and convenience method was used to reach the respondents amounting to 272.