Euthanasia has been a controversial topic in the world during recent decades and the civil, ethical, medical, an social aspects of euthanasia are still subject to investigation.It is not considered a crime in some countries such as the Netherlands, and Canada, as well as in certain states within the United States. In many countries, however, it is considered to be an murder; although punishment for the crime is less than for other murders.This is the first study in Iran regarding our physician's opinions regarding euthanasia. Three hundred seven physicians participated in the study. Of these 307 physicians, 180 (58.6%) disagreed with the practice of euthanasia, but 127 (41.4%) agreed that at least certain types of euthanasia might be acceptable. fifty-three of the physicians had actually witnessed the administration of euthanasia by other physicians, and 7 of them had administered euthanasia themselves.