A non-experimental descriptive method was used in this study. The 150 respondents consisted of 75 self-confessed gays and 75 self-confessed lesbians were selected using purposive sampling and consequently through snowball technique. The instrument used was a self-made questionnaire Data was analysed using mean, percentage, standard deviation, Analysis of Variance, f-test, t-test, and Cronbach Alpha. From the derived results, the following conclusions were drawn: (1) majority of the respondents belong to early middle adulthood (aged 18-35 years old), Catholic, Tagalog, single, unemployed, college level and have income below Php10,000; (2) the results show that respondents have a high perception on their nursing care needs as patients. This high perception of homosexuals meant they have a higher level of awareness and understanding with regard to hospital care and treatment. Homosexuals also have higher expectations with the competence and caring behavior of the nurse as well as their expectation towards their needs. These needs should be satisfied in all five layers; physiological, psychological, developmental, socio-cultural and spiritual; (3) the perception of homosexuals on their nursing care needs as patient did not differ in terms of age, religion, ethnicity, civil status, nature or work, educational attainment and monthly income
