Purpose: This study was to evaluate the nutritional status of low-income elders in urban areas and factors affecting their nutritional risk. Methods: A cross-sectional analysis was conducted. The subjects were 300 elders selected from home visiting clients of DongJack Public Health Center. Data were collected using a questionnaire containing questions on socio-demographic characteristics. health behavior and disease. dietary pattern. Nutritional Screening Initiative. Geriatric Depression Scale and Barthel Index for ADL. Collected data were analyzed through descriptive statistics. $X^2-test$ and multiple regression analysis using SPSS. Results: Of the subjects, 63% had high nutritional risk, 21.3% moderate nutritional risk, and 15.7% good nutritional risk. NSI score was significantly different according to economic status, subjective health condition, medication, dental health, depression. regularity of diet and meal with family. Multiple regression analysis revealed that depression, subjective health condition, dental health and regularity of diet and meal with family explain 38.1% of nutritional risk. Conclusion: It is necessary to evaluate nutrition status and to control nutritional risk factors such as depression, dental health, regularity of diet and meal with family for improving the health of the low-income elderly.