This study was carried out to compare the nutrients intakes, factors to influence on nutrient intake and frequency of food group intake between the two gruops of elderly living in Yangcheon, Seoul(n=105) and in Yongin(n=159). The results obtained by cross-sectional survey using questionnaires were as follows. 1) The average age of the subjects was 71.9 and there was no significant difference in age and gender distribution according to the residential areas. 2) The intakes of energy, protein, Fe, vitamin A, niacin, thiamin, riboflavin, and vitamin C were significantly higher in the urban elderly than those of the rural elderly(p<0.05).3) The average daily intakes of energy, protein, Ca and Fe of the subjects were lower than those of the Korean RDAs in general and the rural elderly showed more severe deficiencies. 4) Individual nutrient intakes and food group intakes were related to the pocket money, number of different foods taken daily, education level, residential area, and the degree of exercise. These results suggested the needs of nutrition intervention for the low-income, rural elderly.