The purpose of this study was to investigate the difference of body composition and IADL of between male elder and female elder. (This study consisted of elder male(n=10) and elder female(n=10),) The mean age of elder male and female was 67.20, 67.50 years. The data were analyzed with t-test, using SPSS PC+ program. Body composition was measured using Inbody 2.0(seoul, korea) of segmental multi-frequency impedance analyzer technique. IADL was measured with Philadelphia Geriatric Center IADL. The result of this study were the following: 1. The difference of Body composition 1) The %fat of elder female was significantly(p<0.05) higher than elder male by 11.48%. 2) The fat mass(kg) of elder female was significantly(p<0.05) higher than elder male by 6.28kg. 3) The free fat mass(kg) of elder male was significantly(p<0.05) higher than elder female by 9.03kg. 4) The muscle mass(kg) of elder male was significantly(p<0.05) higher than elder female by 8.63kg. 5) The WHR(%) elder female was no significantly higher than elder male by 0.03%. 6) The TBW(l) of elder male was significantly(p<0.05) higher than elder female by 6.321. The factor of significant difference of between elder male and female was %fat, fat mass(kg), free fat mass(kg), total body water(l). 2. The difference of IADL 1) IADL of elder male was no significantly higher than elder female by 1.20. As a result of this study, optimal body composition group was elder male group. Optimal body composition of elder had improved IADL. In addition to, this result of this study, it can suggested the consideration of the Health promotion program for elder.