Disclosed is a medical sanitary multifunctional system bed for nursing having necessary functions which can be added optionally according to clinical conditions of users and hence, it can be supplied at a lower cost. The optional addition of functions allows the medical sanitary multifunctional system bed to perform necessary functions case by case thereby minimizing economical burdens on patients. Ordinarily, it is provided with a lower capsule supported by a metallic supporting frame, an upper capsule mounted on the lower capsule, a movable and rotatable portion, which is supported by the metallic supporting frame and a plurality of removable cushions placed on the movable portion. On a optional basis, the bed includes a stool, bath tub, shower and washers.