Spirituality & Latinos: A Framework for Understanding Culture (oral presentation) Background: The role of spirituality in health and illness has been an important area of nursing and interdisciplinary healthcare research for the past several decades. This body of research, however, is often reflective of Western Anglo European conceptualizations of spirituality that may be less relevant for people of Mexican, U.S. Latino and Latin American descent. The increasing rate of transnational migration of Spanish-speaking people from regions of Latin American, Mexico, and the Caribbean requires nurses to gain evidence-based knowledge of cultural values that may influence health and well being. An understanding of historically situated contexts in the conceptualization of spirituality has important implications in development of culturally responsive nursing research and practice that addresses regional and global healthcare needs of diverse populations.   Purpose: The purpose of this presentation is to provide a framework for understanding the role of cultural values in spirituality that is applicable to U.S. Latino populations, and that may have relevance for other Latin American groups beyond the U.S.   Method: Utilizing concepts grounded in theory and emerging empirical evidence, participants will be given an overview of key cultural values that influence spirituality among Latino populations. An exploration of shared cultural values that challenge essentialist notions of a pan-Latino culture and spirituality will be emphasized.   Conclusion: Understanding the importance of spirituality in health, illness, and well being from the perspectives of the people being served is a critical component of culturally appropriate healthcare. Nurse educators, researchers, and practitioners who utilize relevant cultural knowledge will be better positioned to respond effectively to the healthcare needs of diverse populations.