Understanding and implementing culturally competent and culturally congruent care are key factors for effective and excellent nursing care (Srivastava, 2007). However, the roles and responsibilities of healthcare professionals in meeting the healthcare needs of clients considering cultural perspective and diversity are becoming more challenging and complicated due to the increase in the number of people from a multi-ethnic group of society and multicultural, which, in turn, requires health professionals to recognize and understand variations in cultural beliefs, values ​​and health practices. Transcultural nursing is essential in the nursing process due to several factors, which include increasing diversity and multicultural identities, the emerging use of healthcare equipment that occasionally challenges clients' cultural ethics and beliefs, and a rise of feminism and gender issues (Andrews & Boyle, 2008). Maier-Lorentz (2008) states that the key aspect of healthcare is transcultural nursing because culturally competent nursing helps ensure patient satisfaction and beneficial health outcomes. According to the Royal College of Nursing (2009), providing care in respect of health and illness according to the expectations of people's values, beliefs and practices corresponding to the culture is the focal point of transcultural care. Influenced According to the principles and theories of transcultural nursing, the author defines transcultural nursing as a cultural care discipline for individuals, families, groups and communities representing lifestyles, values, habits, life processes, different cultural beliefs and practices. Furthermore, the author believes that the goals of transcultural nursing are … … half of the article … … acquire cultural competence and provide culturally appropriate care, healthcare providers should develop the desire to achieve congruent care, be aware to any personal prejudices and prejudices, recognize and support other people's cultural beliefs and practices, avoid stereotypes and cultural impositions and, above all, identify and overcome barriers to effective assessment and intervention. Understanding your own culture, being supportive, appreciative and sensitive to other cultures and differences are key factors in achieving cultural competence. The author recommends that, in addition to being focused on cultural competence and cultural assessment of the healthcare professional, transcultural nursing theories and concepts should also develop ways on how to avoid cultural neglect, overcome personal biases, and resolve cultural barriers that can influence the quality of nursing care.