Objective : The purpose of this study is to conduct a Delphi survey to develop items that can evaluate the impairment of social cognitive ability in the elderly. Methods : From June to October 2023, expert opinions were collected by Delphi method from a panel of 10 experts related to the elderly and cognition. The Delphi survey was conducted in three rounds, and in the first Delphi survey, the conditions of the questions and the questions of the existing evaluation tools were presented, and the questions were developed. For the 2nd and 3rd Delphi questionnaires, the suitability of the items was conducted based on the results of the 1st and 2nd questionnaires, respectively. Using EXCEL, the suitability score average, CVR, agreement, stability, and convergence were obtained, and the items were deleted and corrected by reflecting them. Results : 32 items were developed through the 1st Delphi survey, 1 item was deleted and 13 items were corrected through the 2nd Delphi survey, and 2 items were deleted through the 3rd Delphi survey. 29 items were finally developed, 11 items related to the theory of mind, and 9 items each related to attribution style and empathy. The mean fit of the final item was 4.68, the CVR was 0.93, the stability was 0.12, the convergence was 0.13, and the agreement was 0.95. Conclusion : In this study, social cognitive ability evaluation items were developed in consideration of the socio-cultural characteristics of the elderly in Korea. In the future, this study can be used as basic data for developing an video-based social cognitive evaluation tool for the older and validation of validity and reliability.