Purpose: The aim of this study was to estimate the prevalence of urinary incontinence among nursing home residents and to identify the factors associated with this condition. Method: The data were collected from 618 subjects (146 males and 472 females; mean age $79.9{pm}8.4$ yr; range 65-102 yr) of 30 nursing homes in Seoul, Gyeonggi-do and Gangwon-do in this cross-sectional study. The data were analyzed by chi-square test, t-test, and multiple logistic regression by using the SPSS/PC ver 12.0 program. Results: The prevalence of UI was 64.7% (64.6% in women; 65.1% in men). After adjustment for each of the variables considered in this study, six potential factors were strongly associated with UI: activities of daily living, comorbidity, age, cognition, specialty of the facility, and a bladder training program. Conclusion: Our finding suggests that it is necessary to develop a program for promotion of activities of daily living and to provide a bladder training program to prevent urinary incontinence among nursing home residents.