PURPOSE: The purpose of this study was to investigate the relationships among depression, somatic symptoms, and activities of daily living of elderly women in urban areas. METHOD: After obtaining participant's consent forms, a one-time, face-to-face, and private interview was conducted with each participant from Sep, 2006 to Jan, 2007 by trained graduate-level students. The questionnaire consisted of K-GDS, PHQ-15, Barthel Index, and Instrumental Activity of Daily Living. The collected data was analyzed with the SPSS/PC 12.0 program, which was used for frequency, percentage, mean, standard deviation, Pearson correlation coefficients, and multiple regression. RESULTS: The major findings of this study were as follows 1) 34.1% of participants belonged to the depression group. 2) There were significant relationships between depression and monthly income, somatic symptoms, ADL, IADL, and number of chronic disease. 3) Significant factors influencing depression were somatic symptoms, ADL, and monthly income. CONCLUSION: The results of this study give useful information for designing interventions and program development for appropriate depression management and care for elderly women.