This paper provides a comparative analysis of Virginia Henderson's Needs Theory and Kolcaba's Theory of Comfort in the context of nursing practice. Virginia Henderson's Needs Theory acts as a structure for nurses to evaluate, strategize, and deliver care that focuses on the patient, aiming to assist them in becoming self-sufficient in addressing their needs and ultimately reaching peak health. Henderson's theory continues to have a significant impact on nursing practice, education, and research by assisting nurses in providing compassionate and thorough care to a wide range of populations in different healthcare environments. Conversely, Kolcaba's theory recognizes comfort as a comprehensive concept that includes physical, psycho-spiritual, and environmental aspects. Kolcaba categorized comfort into three different forms: relief, ease, and transcendence. Relief means dealing with physical or emotional pain, ease is about staying happy and satisfied, and transcendence is about discovering meaning and purpose despite discomfort. Kolcaba stated that nursing interventions should focus on these dimensions to enhance comfort and enhance patient results. Understanding these theories' distinct perspectives can empower nurses to tailor interventions effectively, promoting better patient outcomes across diverse healthcare settings. In the case of Mr Sufian experiencing pain and discomfort affecting his daily life and mental health, nurses can utilize Kolcaba's theory to assess his comfort needs comprehensively. By creating a comfortable environment, providing pain relief, and emotional support, and employing relaxation techniques, nurses can effectively improve the comfort and well-being of patients.