The objectives of this study were to determine whether older Americans would provide valid energy intake information using a 24-hr recall method and to determine which characteristics were predictive of under-report of energy intake. We conducted 24-hour recalls on 83 male and 105 female community-dwelling older adults(66-87y) in the USA to assess energy(EI) and nutrient intakes. Basal metabolic rate(BMR) was calculated from age-and gender-specific equations of Schofield. Under-reporting was defined a priori as EI : BMR<0.9. Subjects volunteered demographic information, underwent depression and cognition exams, and completed a Level II Nutrition Risk Screen. Differences between under- and adequate-reporters were assessed using t-tests for characteristics and macro-nutrient profile. Stepwise regression analyses were used to predict under-reporting status. Under-reporting of EI occurred in 34% of the sample. Neither geriatric depression scale(GDS) score, nor self-reported weight loss were related to under-reporting. On average, under-reporters had higher body mass indices. The most significant variables for the main effect to predict the ratio of energy intake to estimated basal metabolic rate(EI : BMRest) were BMI and age. Using a standard cut-off of 76% of the recommended dietary allowances for Americans, under-reporters were consistently more likely to be classified as having inadequate nutrient, as well as energy, intakes. (J Community 2(2) 135∼140, 2000)