The Attitude toward Death is an essential component in health and the quality of life of the aged. But even though the attitude toward death among the aged has been documented in western country, few studies have been conducted related to the attitude toward death among the aged has been studied in previous research and literature, but relationship of many variables(16) and the attitude toward death was studied in this study. The purpose of this study was to identify the attitude toward death and related factors of the aged in the C city. 179 subjects were participated in the study. The survey questionaire was developed by Schneidman. SPSS/PC^+ was utilized for data analysis and included discriptive statistics x^2-test. The results of this study are summerized as follows : 1. Variables(13) showed statistically significant difference in the attitude toward death of the aged were : sex, age, education, existence of spouse family, occupation, existence and type of interest personality, satisfaction of life, happiness of marriage, existence and type of disease. But it wasn`t significantly different according to religion, unmarried family, economic. 2. Possible nursing interventions from results of this study are encourage of hobby, rational emotive theraphy for satisfaction about life, and marital theraphy and family system functioning theraphy for marital happiness. Development of Death Education Program need for the individual and family. For the individual(aged) need phisical, mental, social, spiritual education program. For family need family care and hospice care education program related death. In conclusion the 13 variables of 16 variables showed statistically significant difference in the attitude toward death in the aged of the C city. And Development of Death Education Program need for the individual and family. For the individual(aged) need phisical, mental, social, spiritual education program. For family need family care and hospice care education program related death. Therefore further research are needed to develop better the attitude toward death measurement tool to identify the attitude toward death of the aged, and to develop and evaluate nursing intervention.