In 2001, the Ethics Committee of the Society of Critical Care Medicine published a statement entitled “Recommendations for End-of-Life Care in the Intensive Care Unit” that explored the ethical aspects of administering palliative care.7 The recommendations were based on recognition of the needs of patients, families, and providers during the dying process. The patients' needs are to receive adequate pain management, to avoid inappropriate prolongation of dying, to achieve a sense of control, to relieve themselves of burdens, and to strengthen their relationships with loved ones. The families' needs are to be with dying persons, to be helpful to them, to be informed of their changing condition, to understand what is being done to them and why, to be assured of the patients' comfort, to be comforted themselves, to express their own emotions, to be assured that their decisions regarding the patients were correct, to find meaning in the dying of their loved ones, and to be fed and rested. The needs of the critical care team are to establish consensus regarding the goals and strategies for providing palliative care, to gain knowledge and skills in palliation, to be supported in their tasks by their institutions, and to have opportunities for grieving and bereavement after patients die. In addition to articulating these needs, the recent statement by the Society of Critical Care Medicine offers a number of helpful recommendations in delivering end-of-life care.