The aims of this study is to investigate the trend of the attitude and behavior toward the inheritance of asset and ancestral rites among urban families. The aged were selected out of the continuing education center in Seoul for questionnaires to figure out the subjects above. The main results of this study are as follows: 1. For the attitude toward the inheritance of ancestral rites, it was positive for the eldest son or the one who inherited much asset or the religious organization to perform the ancestral rites. But it was negative for the married daughter or the adopted son to hold the ancestral rites. 2. For the inheritance behaviour of the ancestral rites, it is not common for the eldest son to inherit ancestral rites but common to perform it. 3. In the group who are positive to donate their property to society, it is common not to prefer the eldest son in inheriting property. In the group who are positive about preferring the eldest son in inheriting property, they preferred the eldest son in succession to an asset. 4. Most of sons, especially the eldest son, were preferred in inheriting asset and ancestral rites. And they were much more preferred in inheriting ancestral rites than asset.