In this study, the dietary behaviors, depression rates and nutrient intakes were assessed for elderly females living alone (ELA) and elderly females not living alone (ENLA). The subjects were 140 elderly females (living alone 70; not living alone 70) residing in Bucheon city. Dietary data were obtained using the 24-hr recall method. There were more subjects with low monthly incomes (less than 500,000 won) in the ELA group. The proportion of the ELA group which skipped at least one meal per day was 38.5% and the main reasons given were low appetite and depression. Fewer of the ELA group were observed to have smoking and drinking habits. However, the majority of the ELA smokers smoked more than 6 cigarettes per smoking. The drinking score of the ELA group was also higher than that of the ENLA group. The total score of depression for the ELA group was higher than that of the ENLA group. The total score of nutrition risk index (NRI) of the ELA group (8.09) was also higher than that of the ENLA group (2.31). The dietary assessment using the 24 hr-recall method showed that the ELA group had lower nutrients intakes, and significant differences were shown in the intakes of energy (1137 kcal vs 1275 kcal), animal protein, animal fat, carbohydrates, animal Ca, and animal Fe. There was a positive correlation between the NRI and the depression scores. However a higher NRI was associated with lower intakes for most of the nutrients in the ELA group.