A Comparative descriptive study was conducted to assess the level of satisfaction of parents regarding nursing care provided by the health care providers during hospitalization of children in PICU of public and private tertiary care hospital in Kolkata, W.B. conceptual framework of the study was based on Dodabediant’sstructure, processand outcome model. The sample size was 80,40 from each setting selected by non-probability convenient sampling. For socio-demographic variable.Self structured interview sedative with 10item was prepared. Determine the level of satisfaction regarding health care provided, selfstructured 5 points Likert scale with 20 items was used. The findings revealed that in both the settings, parent of the children admitted in PICU were mostly satisfied with the environmental preparation without any statistical difference(t=1.75,df-78.p<0.05). Significant statistical difference in the level of satisfaction was observed in the area of communication with parents and direct case between public and private hospital as evident by t values, [t=2.32,df 78, and “t” =3.31, df 78, p<0.05 respectively]. The study implies the field of Nursing practice education, administration and research. There is scope for further development with finding out the association between demographic variables and level of satisfaction to find out the factor for us