Caring is the unique trait in growth, survival and death of human beings. The elderly have a problem of poverty. Especially, elderly women in our culture who have lived in a patriachal culture with gender discrimination. And they are alienated by change of the family structure and filial motivation. Therefore, caring for dying of them assumed that reflected own life of the present. The purpose of this study was to explore caring for dying poor elderly women in the urban areas. The research questions were "What is the caring pattern for poor elderly dying women in the urban areas" and "What is their embedded cognitive structure?". The study was conducted using an ethnography and oral history method. The fieldwork for this study was done Feb. 1996 to Feb. 1998 in K city in a province of South Korea. Data were collected by indepth interview and participant observation methods. The result of this study is as follows : The elderly women who have no lineal descendant, were cared for with conventional care without dignity. They had no kin, and the care givers were distant relatives. The elderly women who had lineal descendants, were cared for by means of the 'Hyo' principle. Especilly, daughters are voluntary care givers due to affection for blood relation, and daughters-in-law are important physical care givers who are under obligation to care for her dying mothers-in-law. These are products of the traditional Korean male dominant stem family culture. But, the elderly who have only daughters, desired sons. They have the ideology of male superiority. This caring were revealed patriachial thought in the form of discrimination and stem familism. The sons of elderly women become the lineal ancestant after death, and they established position in the lineal family. But, the elderly women who has no son, don't enter in to the lineal family. They are alienated from the lineal family, and caring for dying is not given. This caring is practiced by women caregivers before death, but processed by the male oriented procedure of funeral rites('Chosang') after death. This has contributed to the reproduction of the ideology that men are superior. The ideology of male superiority works to oppress women througout their lives, even sometimes to the extent of depriving them of their lives. Also, It revealved caring for dying. Implications for nursing practice, education, and research were discussed. Further research in other settings and the use of other research methods was recommended.