Purpose: The purpose of this study was to assess the level of activities of daily living (ADL) in a group of community dwelling elderly. Methods: The subjects were 100 low-income elderly registered in a public health center. The data were analyzed using the SPSS/PC program. Results: The results were as follows: 1. The basic ADLs of the subjects were scored at 7 levels, and the mean score was 6.24 out of 7 points. The subjects did not necessarily require help from others, but might have needed more times or instrumental assists to perform ADLs. The lowest ADL score was reported on walking up to the stairs (5.05), for which the subjects did not need physical assistance, but needed a certain degree of supervision. The highest score was reported on self eating (6.74), followed by bowel management (6.60). 2. The mean IADL score of the subjects was 1.77 out of 4 points. indicating that the subjects were very independent in performing IADLs, without help from others. 3. In relation to general characteristics, the level of ADLs of the subjects was significantly different by age (F=6.65, P=.000), main activities (F=6.36, P=.001), perceived health status (P=4.66, P=.012), educational background (F=4.64, P=.03), marital status(F=4.62, P=.005), and major household income (F=4.15, P=.002). 4. The subjects' level of IADLs in relation to their general characteristics was significantly different by perceived health status (F=8.08, P=.001), major activities (F=7.33, P=.000), age (F=6.18, P=.000), family context (F=3.53, P=.018), religion (F=3.10, P=.019), marital status(F=2.62, P=.055), and major household income (F=2.31, P=.049).