This study was designed to investigate and compare levels of Instrumental Activities in Daily Living(IADL), Self-efficacy and Social support, and their relationships among the aged who lived in urban and rural areas. The subjects consisted of 239 persons (urban = 120, rural = 119), aged 65 over. Data was collected through interviews and questionnaires from July 20 to August 30, 1998, and analyzed by frequency, percentage, means, Pearson Correlation, t -test $X^2$-test and ANOVA, using an SAS program. The Results of this study were as follows. 1) The mean score of IADL was 2.06/5, the mean score of Self-efficacy was 49.61/100 and the mean score of Social support was 2.37/5. 2) Concerning house ownership, the group of urban elderly were significantly higher than rural elderly while in the handling of pocket money, the rural elderly were significantly higher than the urban elderly. 3) Concerning Self-efficacy, the group of urban elderly were significantly higher than rural elderly. 4) The IADL was significantly related to Self-efficacy and to Social support. 5) Concerning the demographic characteristics of the subjects, age, educational level, religion, living with a spouse, money and participation in social activities were significantly resated to the IADL scores, to Self-efficacy and to Social support.