Purpose : This study was designed to provide basic data that would be helpful in planning mental health programs designed to help older people have a satisfying life as an elder by identifying the relationship between cognitive function and depression. Method : For this study, 439 persons were selected from N city by proportional stratified sampling. The data were collected from May 1, 2003 to June 30, 2003, and analyzed using frequencies, ANOVA, t-test, Duncan test. and Pearson\'s correlation coefficient with the SPSS/PC program. Result : 1. Analysis of cognitive function according to the demographic characteristics showed there was a statistically significant difference for gender (t=6.40, p=0.01), marital status (t=9.77, p=0.002), educational background (F=8.21, p=0.001), state of employment (t=24.89, p=0.001), and religion (t=7.21, p=0.008). 2. Analysis of cognitive function according to the health-related characteristics showed that there was a statistically significant difference for exercise (t=21.14. p=0.001) and state of health screening (t=6.48. p=0.01). 3. Analysis of depression according to demographic characteristics showed that there was a statistically significant difference for gender (t=18.51, p=0.001), marital status (t=39.03, p=0.001), educational background (F=6.18, p=0.001), standard of living (F=16.36, p=0.001), state of employment (t=24.89, p=0.001) and possession of housing (t=18.77, p=0.001). 4. Analysis of depression according to the health-related characteristics showed that there was a statistically significant difference for smoking (t=5.11, p=0.02), drinking (F=3.10, p=0.01) and state of health (F=11.77, p=0.001). 5. Cognitive function had a significantly positive correlation with depression (r=0.222, p<0.01). Conclusion : The results of this study reveal that cognitive function is related to depression in elderly people in rural areas.