The purpose of this study was to investigate the difference of body composition between male elder and female elder. This study consisted of elder male(n=48) and elder female(n=90). The average age of elder male and female was 73.81, 71.38 years. The data were analyzed with t-test, using SPSS PC+ program. Body composition was measured using Inbody 2.0(seoul, korea) of segmental multi-frequn-cy impedance analyzer technique. The result of this study were the following: 1. The difference of Body composition 1) The muscle mass(kg) of elder male was significantly(P<.00) higher than elder female by 8.30kg. 2) The %fat of elder female was significantly(P<.00) higher than elder male by 8.65%. 3) The WHR(%) elder female was no significantly higher than elder male by 0.01%. 4) The free fat mass(kg) of elder male was significantly(P<.00) higher than elder female by 8.67kg. 5) The TBW(l) of elder male was significantly(P<.00) higher than elder female by 6.081 The factor of significant difference of between elder male and female was muscle mass(kg), %fat, free fat mass(kg), total body water(l).