ABSTRACT The prevalence of patients with cancer increase every year. Tongue cancer is a type of malignancy of the tongue, and almost 95% is squamous cell carcinoma. Tongue cancer is a cancer with high progression with bad prognosis so that the mortality rate is very high and often causes discomfort. Comfort is the starting point of various healing that will be achieved by the client. Improvements in client conditions will not be achieved if the need of comfort is not fulfilled. In nursing care the problems that arise in tongue cancer are chronic pain, nutrient imbalance: less than body needs, and ineffective breathing patterns. Analysis of residency practice processes shows that comfort theory can be applied to patients with malignancy cases in nursing care, as it can identify patients' holistic discomfort from the physical, psychospiritual, sociocultural and environmental aspects.Keyword : Comfort Theory, Tongue Cancer