Purpose: The study was done to identify the perceived health status, depression, and activities of daily living(ADL+IADL) of elderly women and men, and to define the difference between the two groups. In addition this study investigated the relationships among the variables of perceived health status, depression, and activities of daily living of both groups. Method: The subjects of this study were 579 elderly people over 65 years living in urban area. Data was collected through personal interviews using questionnaires from March to October 2005. Data was analyzed with the SPSS program. Result: There was a significant difference of perceived health status, depression, and activities of daily living(ADL+IADL) between the elderly women and men groups. There was a significant relationship among variables of perceived health status, depression, and activities of daily living in elderly men. However, there was no significant relationship among the variables in elderly women. Conclusion: The findings of this study give useful information for constructing an intervention program and care for elderly women and men.