Globally, number of coronary artery bypass grafts (CABG) surgeries significantly increased. Due to shorter length of stay after CABG, patients need an effective discharge planning to prevent CABG-related complications. Therefore, healthcare providers need to assess and incorporate patients' learning needs while designing a discharge plan for post-CABG patients, which is a key to individualize patients' care. In Oman, assessment of patients' learning needs regarding self-care after CABG and before discharge is lacking and the education given to the patients might be based on nurses' perception of the patients' needs; as a result, leading to providing care that might not fit actual patients' needs. Therefore, this study was conducted to identify 1) patients' and nurses' perception of the learning needs post-CABG, 2) the difference between patients' and nurses' perception of the learning needs of post-CABG patients, and 3) the relationship between demographic variables and the perceptions of the learning needs. A crosssectional descriptive design was used with a total sample of 180, nurses (N=90) and patients with CABG (N=90) from two tertiary hospitals in Muscat. Data were collected using demographic and learning needs questionnaires (a modified cardiac patients learning need inventory (MCPLNI) questionnaire). Descriptive and inferential statistics were used. The results showed that nurses perceived information related to chest and leg wound care (M= 4.8, SD = 0.41), medication (M= 4.8, SD = 0.33), and complications of CABG (M=4.7, SD = 0.45) as the most important learning needs required by patients. In addition, the results revealed that patients need more education regarding chest and leg wound care (M= 4.9, SD = 0.202), complications of CABG (M= 4.8, SD = 0.45), and medication (M= 4.8, SD = 0.263) and cardiac unit (M= 4.7, SD = 0.57), while need related to physical activity was perceived as of low priority need (M= 3.5, SD = 1.34). There was a statistically significant difference between patients and nurses' demographic variable and the total score of specific domains of the learning needs (p<.05). Findings showed that the total score of the patients' learning needs differs significantly by level of education (X2 (2) = 8.71, p < .05) and occupation (z=-2.2, p <.05). Male patients need more information regarding physical activity than female gender (z = -2.5, p < .05). Patients, who are married, reported more learning needs related to physical activity than widowed (z= -2.7, p < .01). A formal school education reported higher learning needs compared to those who were not educated or had a diploma or higher (X? (2) = 26.7, p < .01). The data analysis revealed that nurses age was significantly and positively correlated with other pertinent information domain (r = 0.307, p < .01) and anatomy and physiology domain (r = 0.249, p < .05) indicating that as nurses get older, they believe that patients' need to learn more about anatomy and physiology and other pertinent information. Furthermore, the results showed a positive and significant relationship between nurses' experience as a staff nurse and other pertinent information domain (r= 0.227, p<.05). This study emphasizes the significance of assessing patients' learning needs and the role of the nurse in incorporating those learning needs in their discharge plan as well as in health education. Keywords: Perception, Post-CABG, Learning needs, Patients, Nurses.