<p>Healthcare ethics as a field of applied ethics is related to a variety of moral decision-making processes and issues that arise in medical sciences, in addition to the policies and procedures planned for such sciences. The current study aimed to assess moral sensitivity and attitude of operating room students towards surgical settings. This cross-sectional study with a descriptive-analytical approach was conducted at Alborz University of Medical Sciences. Using the census sampling method, 90 operating room students were included. The required data were collected using a two-section questionnaire consisting of demographic information and moral sensitivity and attitude data. Statistical analysis of the data was performed using descriptive statistics, Chi-Square test, nonparametric tests, and linear regression in SPSS software. More than half of the students were female (65.6%) and 87.8% were single. Results indicated that the mean score of the participants’ moral values was at a moderate level of importance. Demographic variables including academic semester, interest in the field of study, surgery experience, and student work experience created a significant difference in the scores of both moral values. However, there was no statistically significant relationship between moral sensitivity and attitude with two other demographic variables, including marital status and religious affiliation. Furthermore, a significant correlation was found between moral sensitivity and attitude towards surgical settings (R² = 0.84, <i>p</i> = 0.000). Given the importance of moral values in the operating room, a field deeply rooted in ethics and interaction, practical strategies and policies are needed to comprehensively institutionalize professional and organizational ethics.</p>