Purpose: This study was conducted to investigate physical health status. depression. activities of daily living (ADL & IADL) of the low-income elderly who live alone in urban areas. Method: The subjects were the 400 low-income elders who live alone in Daegu city and the following instruments were used: 1. The number of self-reported physical health problems and present diseases: 2. CES-D scale for depression by Jo Nam-Oak et al. (1998): and 3. ADL scale by Katz (1989) and IADL scale by Lawton and Brody (1969). Results: 1. Visual difficulty was the most prevailing problem (55.3%) among physical problems. the second bowel elimination and the third hearing disturbance. As for present diseases. arthritis (26.5%), hypertension(24.3%) and DM (11.8%) were the most common diseases. 2. There were significant differences in physical health status according to age (t=3.115. p=.045). kind of medical security (t=-1.973. p=.049). perceived life satisfaction (F=4.966. p=.007) and the number of present diseases (F=2.937. p=.033). 3. There were significant differences in depression according to sex (t=-3.758. p=.000) . kind of medical security (t=-4.368. p=.000). perceived life satisfaction (F=35.743. p=.000) and the number of present diseases (F=4.246. p=.006). 4. There were significant differences in ADL according to sex (t=-2.136. p=.033) and age (F=4.863. p=.008). and in IADL according to sex (t=4.552, p=.000), age (F=3.090. p=.047) and kind of medical security (t=-3.306. p=.001). 5. Physical health state was correlated positively with both the number of present diseases (r=.140. p=.005) and depression (r=.352. p=.000), and negatively with ADL (r=-.176. p= .000) and IADL (r= -.230. p=.000). Depression was correlated positively with the number of present diseases (r=.169. p=.001) and negatively with both ADL (r=-.139. p=.005) and IADL (r=-.203. p= .000). Conclusion: The results of this study suggest that general characteristics are important factors for physical health status, depression. ADL and IADL of the low-income elderly who live alone and there are close relations among physical health status, the number of diseases, depression, ADL and IADL. Therefore, these results must be reflected in community health programs for the low-income elderly who live alone. In addition, this kind of study must be extended to the low-income elderly who live alone in rural areas.