Purpose: Accepting death is an important concept in the study of death. This study was a descriptive correlation study conducted to identify factors related to acceptance of death in elderly people. Methods: The participants were 156 elderly people conveniently selected in Seoul. Data were collected using self-administered questionnaires and the data collection period was the month of September, 2013. Descriptive statistics, t-test, one-way ANOVA, Pearson correlation coefficients and multiple regression were used for data analysis. Results: Elders showed moderate levels in their acceptance of death, ego-integrity, family function, readiness for death. There were significant positive correlations between acceptance of death and readiness for death. The factors influencing acceptance of death were readiness for death (β=.33, p<.001), having received education on death (β=-.27, p<.001) and living with their spouse (β=.19, p=.009). These variables explained 22.8% of acceptance of death. Conclusion: The findings from this study suggest that for elders, readiness for death had the greatest influence on acceptance of death. Therefore, assessment of readiness for death could be used as an evidence base for the development of an education programs on death preparedness including psychological, physical and post-death preparation.