Primarily guided by Kohlbergs theory of moral development, the researchers have designed a qualitative study that will identify the factors that contribute to the moral conflict of lawyers defending guilty clients and the approach they employ to formulate a moral judgment. Ten (10) lawyers were interviewed as respondents of the study. Five (5) were public lawyers from the Public Attorney\u27s Office and five (5) were private lawyers. With the aid of content analysis, the researchers were able to determine the results. Results revealed fifteen (15) the factors that contribute to moral conflict. These factors are professional obligation, defend the constitutional rights, tempering the penalty, follow due process, belief in a higher being, soc...