Being comfortable is something desired from birth onward and a goal to be achieved. A baby’s or a child’s stopping crying when taken on the lap or kissed when he/she hurts his/her knee, or an elderly person's expressing his/her relaxation when his/her hand is touched or when someone else sits next to him are the examples of being comfortable. Comfort, which is a significant need throughout life, is not a new concept in nursing; it is a basic requirement. Aging is a condition affecting the whole life of the elderly physically, psychologically, socially and economically. According to the Comfort Theory, which deals with all the physical, psychospiritual, sociocultural and environmental factors holistically, the aim of the nursing care is to meet the comfort requirements of the elderly. The basic elements of comfort theory form the basis for the conceptualization of nursing interventions aiming to provide comfort for the elderly. Identifying the needs of the elderly and planning and implementing appropriate nursing interventions to meet the elderly’s unmet needs should be among the care services a nurse is expected to provide. The nurse should identify the concept of comfort correctly in an older person and provide comfort both in the indoor or outdoor environment when the older person has pain, is at rest, and is at home, in a nursing home or under hospital conditions. In this sense, encouraging, strengthening and supporting elderly individuals through therapeutic outcomes make the provision of mental comfort easier. An elderly person who is relaxed, trouble-free and comfortable will recover faster, will be better rehabilitated or will pass away in a more peaceful atmosphere since he/she is able to better deal with the stress caused by the disease.