This study was designed to examine, applying Rasch analysis based on item response theory, the questionnaires of the Activities-Specific Balance Confidence (ABC) scale for the elderly. The subjects were 99 institutional older adults and clients of social welfare facilities. The subjects (17 men, 72 women) ranged in age from 65 to 94 years (mean age 76.5 yrs). The Winsteps software was used to assess whether the ABC scale fits the Rasch model, to estimate the score and to refine the rating scale. The results are as follows. Twenty-two subjects were excluded as misfit persons. Four items were found to be misfits and the order of difficulty of the remaining 12 items was rearranged. Their balance confidence is indicated by -.64~1.12 logit, and the transformation formula is score=[(logit score+2.76)/(2.76+3.48)]${ imes}$100. The most difficult item was "Walk outside in icy sidewalks" and the easiest item was "Walk around house." In conclusion, the ABC scale for the elderly has been proven reliable and valid. Therefore, it is expected to be used as an effective examination tool for treatment planning and screening for older adults.