We conducted a case-control study to examine the relationship of depression and dietary related factors with the hyperlipidemia for urban living elderly women from low income group. The case group consisted of 45 elderly females with hyperlipidemia (serum cholesterol $geq$ 240mg/dl or serum TG $geq$ 250mg/dl and the control group of 95 age matched elderly women with serum cholesterol levels less than 240mg/dl and serum TG less than 250mg/dl. In a univariate analysis, vitamin C intake, the number of family members living with the subject, and their depression scores were significantly higher in the hyperlipidemic group than in the control group. In the logistic regression analysis, the vitamin C intake ($geq$75% Korean RDA), the number of family members living with the subject ($geq$ 1), depression scores ($geq$7), BMI ($geq$27), and subscapular skinfold thickness ($geq$18mm) were associated with significantly higher (p<0.05) risks of hyperlipidemia in the elderly women. However after adjustment for other covariables, the depression scores (Odds Ratio 2.48 for depression score$geq$7;95%CI:1.10-5.60) and subscapular skinfold thicknesses (Odds Ratio 5.69 for SBT$geq$18mm, 95%CI:1.87-17.32) were the significant risk factors associated with hyperlipidemia in the elderly women.