This paper aims to analyze the changes in the structure of households with the eldery in Seoul and Taegu by time trands, using census data. The conclusions are as follows: The rate of the Single and Couple and Couple+Parent(s) Households with the eldery have been increasing. The rate of 3,4 generation households with the eldery has been decreasing. The trend towards single and Couple Households in Taegu was higher than that in Seoul. The result this paper is opposite to common knowledge that in general the speed of change in the large city is higher than that of in country town. And it is coincide with the results of the former papers of the writer.