This study aims to elucidate the influence of cognitive functions on nursing skills for patient transfer. We examined the relationship between Go/No-go task (GNG) performance and self-evaluation score in the nursing care action, magnitude of low back strain during patient transfer, and decision making time for starting patient transfer. Twenty university students (mean age 19±0) participated in this study. The results showed that the reaction times in the GNG was correlated with the magnitude of low back strain and the decision making time. As GNG performance is related to decision making for action selection, this cognitive process appears to be associated with nursing skill. This is observed via the magnitude of low back strain and decision time for better transfer action selection. Thus, cognitive process for selecting the nursing care action may be related to the nursing skills.