This paper has a suggestive perspective to the ethical debate about euthanasia. Generally speaking, the concept analysis or subdivision is the main stream of approaches to the problem of euthanasia. Of course, the concept of euthanasia has diverse meaning according to patient's will and medical methods. But the crucial concern on euthanasia seems to be the con or pro decision-making. It includes so many factors, for example, the living will, the ethical and religious dispositions of the family, and economic conditions, etc.This paper argues that the social and cultural factors are very important aspects in the ethical reflections on euthanasia. Especially, the changes of culture and social conditions are the most meaningful factors, for example, medical and bio-technological developments and the changes of the consciousness on ending life. In short, cultual changes invites us to new view of death; dying is no longer something that happens to us but something to we do.Now, the proposals of this study are summarized as follows: (1)we must have deep concern on social and cultural factors in dealing with the ethical problems of euthanasia. (2)Christian ethics have to study the theological correspondent strategy to cultural changes in the sphere of bio-medical ethics also. And (3)Christians must to give the practical alternatives for the social and cultural changes in bio-medical problems. For example, hospice movement, welfare for the aged etc. must be study and practice by church communities.