This study examines the economic status and effect variables of expenditure of single elderly households using the 1996 Expenditure Survey of Urban Families from the Korea National Office. This study examined gender differences in total house income, expenditure and effect variables of expenditure. The results show that women had lower economic condition than men and that income is the most effective variable of expenditure for both. The result imply the need of employment and active support to improve household income especially for women who have a higher possibility of poverty.