Purpose: The purpose of the study was to analyze the ADL, IADL and cognitive function of low-income elderly who are receiving the visiting nurse service in the community. Method: Study participant were 2,413 community-dwelling elderly who live in S City. The data were collected from 5th Jan. to 28th Feb. 2006. The cross-sectional descriptive survey was done using a structured questionnaire through interviews by visiting nurses. Result: The average scores of ADL and IADL was respectively high, which indicates a relatively independent everyday life. However, the score of cognitive function was 21.87(normal range is over 23). There was a significantly positive correlation among ADL, IADL and cognitive function with the pearson correlation coefficients. Conclusion: It is concluded that elder subjects who are women, old aged, and live alone should be watched carefully for the cognitive impairment. In addition, the government should apply early detection and management system for cognitive impaired people who live in the community.