Purpose: This study was done to identify the relationship of perceived health, coping strategies, dependency, suicidal ideation and depression widowed elders, and to identify predictors of depression in this population. Method: The research design for this study was a descriptive survey design using a convenience sampling. Data collection was done using self-questionnaire with 162 elders from welfare centers for senior citizens located in 3 cities, Seoul, Gangneung and Seosan. Pearson correlation coefficients and stepwise multiple regression with the SPSS Win 12.0 Program were used to analyze the data. Results: Depression had significant negative correlations with perceived health (r=-.525, p<.001), and coping strategies (r=-.253, p=.005) and positive correlations with dependency (r=.430, p<.001), and suicidal ideation (r=.473, p<.001). The explained variance for depression was 47.5%. Of the variables, perceived health (${eta}=-.237$, p=.003), suicidal ideation (${eta}=.398$, p<.001) and dependency (${eta}=.341$, p<.001) significantly predicted the degree of depression. Conclusion: Findings from this study provide a comprehensive understanding of depression and related factors for widowed elders in Korea. However, further study with a larger random sample and more a detailed research design is necessary.