Delegation is the assignment of authority to another person to carry out specific activities and to make decisions and complete specific tasks. Delegation is a vital skill to help head nurses spend their time in the most productive ways, save time and perform their duties better. The Aim of the study was to assess head nurses' attitude and preparedness regarding delegation and its relation to their performance at Benha University Hospital. Design: descriptive design was utilized in carrying out this study. Setting: the study was conducted in all units at Benha University Hospital in Qaliobia Governorate, Egypt. Study Sample: all available (110) head nurses were included. Two instruments were used for data collection of this study; self-administered questionnaire for head nurses' attitudes and preparedness regarding delegation and observational checklist of head nurses' performance regarding delegation. Results: indicated that about half of head nurses (51.8%) had a positive attitude, the majority (90.9%) of head nurses had high preparedness regarding delegation, the majority (86.4%) of head nurses' performance regarding delegation was satisfactory and there was a highly statistically positive correlation between head nurses' attitude, preparedness, and performance regarding delegation. Recommendations: Workshops should be held to raise head nurses' awareness about delegation and performance regarding delegation.