This study examined predictors of death attitudes in community-dwelling elders. Secondary analysis was done with data collected in a 1994 national survey of aged householders. The responses from 1428 elders were analyzed using chi-square test, ANOVA and multiple logistic regression analysis. Only 14.99% of the elders felt comfortable or peaceful toward death. About one third of the subjects had negative death attitudes, indicating the need to provide death education to elders living in communities. All of the selected sociodemographic and health variables were significant in having specific death attitudes according to bivariate analyses. Multiple logistic regression analysis revealed age, gender, religion, depression, and functional status as significant factors for having comfortable or peaceful attitudes rather than other negative death attitudes. Elders who were older, male, Protestant or Catholic, with lower scores on depression, and with lower functional status tended to have comfortable or peaceful death attitudes. Those depressed elders and disabled elders need to be taken care of. In particular, individualized care should be planned for the elders with decreased functional status who cannot join a group program for death education.