Purpose: The purpose of this study was to develop an instrument to assess sexual attitudes among the elderly Korean population. Methods: The instrument used in the study was based on items derived from a literature review and focus group interviews. In this methodological study the participants were 331 elderly men and women recruited from the community and reliability and validity of the instrument were examined. Results: Initial items were derived from meaningful statements in the literature review and interviews. Eighteen items were included and four constructs were derived. The constructs were confirmed with 6 items on ‘voluntariness’, 4 items on ‘significance’, 5 items on ‘intimacy’, and 3 items on ‘communication’. Overall, 66.71% of the total variance in sexual attitudes of elderly people could be explained by the 4 variables in this model. The concurrent validity was qualified in comparison with the sexual attitude instrument developed by White (1982) (r=-.43, p<.001). The Cronbach’s ? for this instrument was .93. Conclusion: The findings of this study indicate that this instrument has satisfactory validity and reliability and it can be used to measure sexual attitudes among elderly people.