This study was done to investigate and compare the nutritional status and plasma lipids in the diabetes and control elderly. Subjects were 105 persons (male 32, female 73) aged over 65 years and visited public health centers in Ulsan area. The subjects were divided into 2 groups, diabetes and control group. Athropometric measurement, dietary intakes, and plasma biochemical indices were examined. Body Mass Index (BMI), Percentage of Ideal Body Weight (PIBW) and Waist-Hip Ratio (WHR) of diabetes group were higher than those of control group. Overall eating behavior were worse in diabetes group than those of control group. There was no significant difference in smoking and exercise status among groups. The ratio of drinkers was significantly higher in control group. But the amount of alcohol consumed at once was higher in the diabetes group. There was no significant difference in most nutrient intakes between males and females. The intakes of fiber, natrium (Na), vitamin A, and $eta$-carotene were significantly higher in diabetes group than control groups while that of potassium (K) was lower in diabetes group. Diabetes group had the higher levels in triglyceride, VLDL-cholesterol, Chol/HDL-cholesterol ratio, LDL/HDL-cholesterol ratio, while they had lower HDL-cholesterol level. Overall results might imply that the elderly with diabetes have to be more careful to their meals and health-related behaviors to increase the likelihood of a healthier life.