43.9% educated under elementary school. Before participating in this study 76.7% of them had never perceived about Living Will and 83.3% had never heard Durable Power of Attorney. 7.2% had perceived the concept of Living Will and 5.6% had perceived the concept of Durable Power of Attorney exactly.Second, after participants were informed of the concept of Living Will and Durable Power of Attorney, 49.4% of them preferred completion of a Living Will and 53.3% preferred designation of a Durable Power of Attorney. 31.7% preferred designation of both documents, 17.8% preferred designation of only a Living Will and 21.7% preferred designation of only a Durable Power of Attorney. 62.5% of them who wanted to execute a Durable Power of Attorney preferred their adult children as a proxy and 18.8% preferred their spouse as a proxy to make medical treatment decisions.Third, a significant relationship with preferences toward Living Will was shown in regards to gender, level of education, a decision maker in the family, and monthly income. Male, higher levels of education, being as a decision maker in their family, and having over 500,000 won per monthly income were consistently associated with the preferences to Living Will. However, among health related factors, family function, and religious participation, they showed no significant relationship with preferences toward Living Will.Fourth, religion, frequency of contacts with adult children, monthly income, how to pay minor health expenditure and major health expenditure, number of medical service use per 1 month, and family function turned out to be factors related to preferences toward Durable Power of Attorney. Participants having no religion, over 1 time per month in regards to contact with their adult children, over 500,000 won per monthly income, getting family assistance in regards to health expenditures, a lower rate of visiting medical institutions, and better family function were consistently associated with the preferences to Durable Power of Attorney. However, there was no significant influence on preferences toward Durable Power of Attorney by religious participation.In this study, there were differences in the preferences and related factors of Korean elders towards Living Will and Durable Power of Attorney respectively. Family function was related to only Durable Power of Attorney while religious participation was not associated with the preferences toward both Living Will and Durable Power of Attorney, which was contrary to the results of previous studies. We need to investigate further studies for identifying the relationships among them.Key words : Advance Directives, Living Will, Durable Power of Attorney, Korean eldersStudentNumber : 2010-20421