The purpose of this study was to compare the nutritional status and the immunocompetence of elderly women residing in urban and rural areas. Dietary food records and anthropometric measurements were used to evaluate the nutritional status of subjects. The immune function of subjects was assessed by total and differential white blood cell(WBC) counts. Total B and T Lymphocytes, and T cell subsets were quantified by flow-cytometer. Immunoglobulin G, A, and M concentrations were also measured as an index of humoral immunity. Elderly women in rural area showed a relatively lower dietary intake of total energy, protein, and iron than did urban elderly women. Total WBC, neutrophil counts, eosinophil counts, and the percentage of neutrophils among total leukocytes were significantly higher in urban elderly women than in rural women. Although the numbers of lymphocytes were not significantly different, the percentage of Lymphocytes among total leukocytes as greater in rural elderly women than in urban. Both groups did not show any significant differences in numbers of T cell subsets and NK cells. Immunoglobulin G, A, and M levels were not significantly different between the two groups, but the numbers of subjects placed under the deficient range of immunoglobulins were greater in rural than in urban elderly women. from the present study, it could be suggested that poor nutritional intake may selectively affect the number of immune cells, thereby influencing the immunocompetence of elderly women. (Korean J Nutrition 31(7) 1174-1182, 1998)