This study examined the incidence and risk factors that relate to the development of sacral pressure ulcers following elective cardiac surgery. Perioperative variables were assessed using 136 adult patients. Ulcers, including 16 Stage I and 21 Stage //-///, occurred on 27.2% (n = 37) of the patients. Factors such as older age, transfer from another hospital, and a history of diabetes, were associated with ulcer development. These findings may be used to identify patients at risk for pressure ulcers during cardiac surgery.