In recent years, smart healthcare technologies used to facilitate precision medicine in clinical practice have increasingly become a topic of discussion. Nurses and nurse preceptors are critical professionals in hospitals, and are also the frontline staff using smart healthcare. The purpose of this study was to investigate nurses' and nurse preceptors' perceptions of smart healthcare (including learning motivation, learning attitudes, and personal innovativeness) and the differences in their conceptions of learning in smart healthcare technology contexts. The research findings showed that nurse preceptors had higher mean scores than nurses for learning motivation, learning attitudes, and personal innovativeness in smart healthcare, especially for learning attitudes and personal innovativeness. The nurse preceptors' conceptions of learning in smart healthcare technology contexts were also more diverse than those of nurses. The main differences are that nurses' drawings showed a healthcare setting where learners (both patients and nurses) use computers to connect to cloud services for online visits, and where patients can engage in online health education learning activities via computers or mobile devices. The nurse preceptors' drawings focused on the delivery of nursing knowledge and skills to learners via VR technologies, helping diagnose patients, analyzing medical data, and predicting healthcare through smart healthcare technologies.