Objective : To compare the value of basic activities of daily living between occupational therapists and patients with stroke. Methods : A questionnaire survey was conducted to investigate the relative importance of basic ADL (Activities of Daily Living) with a total of thirty-four item cards. The survey was completed by 36 occupational therapists that have clinical experience of more than three years in a hospital or rehabilitation settings and by 38 inpatients/outpatients with stroke. The relative importance of each activity of daily living was measured by the Q sorting technique. A Mann-Whitney U test was used to test the statistical significance of the mean difference in the Q score between the occupational therapists and the patients with stroke. Results : Among the 34 items, 11 items (‘obtaining and using supplies’, ‘selecting clothing’ etc.) selected by inpatients, showed that the Q score was significantly higher in its importance than that of occupational therapists. The survey showed that ‘caring for nails’ was more im-portant to outpatients than it was to occupational therapists. Several items (18 items for in-patients, 3 items for outpatients) of the total 34 items were statistically significantly different on the value of the basic ADL between occupational therapists and patients with stroke. Conclusion : The relative value of each activity of daily living could serve as a guide for sequencing learning steps during the ADL training in a hostpital or rehabilitation setting.