This study aimed to understand and to care counter-reference and reference system upon the context of the Health System in Botucatu-SP, Brazil from the nurses who experience this practice. We adopted a qualitative research, situated fenomena model, methodologically derived from phenomenology. In the first part of this study there is a brief presentatiori record about the Health System in Brazil contextualizing as it follows counter-reference and reference system. Results were obtained through ideographic analysis and nomothetic analysis from the testimony of 13 nurses interviewed, bringing 13 themes, reduced into 3 categories: counter-reference and reference system operation, guiding possibilities and local system structural factors. This study showed that this purpose is still an horizont that depend's the isolately professional liability.
Health care system; Health services; Health system