This research was designed for the post experimental study of a noneouivalent control group to verify the effect of music therapy on depression and the Quality of life for the institutionalized elderly. The research population included 62 institutionalized elderly patients composed of an experimental group with 32 patients and a control group with 30 patients residing in or around the Seoul area. Data collection was performed from October 11 to 26, and the data were analyzed using the SAS program. The test for homogeneity, general characteristics and whole variables between the experimental group and the control group was performed by the t-test. ANOVA was done to compare the differences in depression and the quality of life between the experimental and control groups. Pearson's Correlation Coefficent was used to demonstrate the correlation between the whole variables. The results are summarized as follows. 1. The differences in the general characteristics and the degree of depression and Quality of life. The analysis of the general characteristics and the degree of depression of the each group showed no statistically significance in most age groups between the receiving music therapy and group not receiving music therapy. However, in the older age group, the elderly tended to be more depressed(p=.011). This tendency may be interpreted that the elderly are depressed due to the fear of death. The analysis in the general characteristics and the degree of quality of life showed no statistical significance between the group receiving music therapy and the one not receiving music therapy. 2. Differences in depression and the degree of quality of life in each group. The analysis showed that the degree of depression was lower(p=.038) and the quality of life was higher (p=.009) in the group receiving music therapy. 3. Correlation among the whole variables Analyzing the correlations between the perceived health condition, depression and the quality of life in each group, there was a higher(p=.001) proportional correlation between depression and the quality of life in the group not receiving music therapy. There was a higher(p=.001) reverse correlation between the perceived health condition and depression in the group receiving music therapy. Hence, the higher the perceived level of health, the lower the state of depression. The relationship between depression and the quality of life also showed a higher(p=.004) reverse correlation. Consequently, this may be interpreted as the higher the level of the quality of life, the lower the level of depression. Suggestions 1. A repeat study is suggested to generalize the effect of music therapy applied to the institutional elderly. 2. It is suggested that researchers use a new nursing method containing the music therapy in combination with other nursing interventions to solve the elderly's problem.