Abstract: The study evaluates the meaning of comfort and explores factors that enhance it from the perspective of patients who received treatment at private healthcare facilities in Cross River State, Nigeria. The evaluation is focused on patients, patients family members, and providers. The Delphi method was used with 15 participants: three providers, four family members, and seven patients. Data was collected within one week with two focus group meetings at a private medical facility. Content and descriptive analysis were used for the analysis of qualitative data.