PURPOSE: This study was performed to identify and understand the nature of attitude patterns regarding dying process exhibited in the elderly persons who lived in the community setting. METHOD: Q methodology was applied. Ten elderly were selected from the senior centers and requested to answer open ended questions by using written questionnaires. Additionally, 12 other elderly from different senior centers were interviewed in depth, and their statements were recorded via voice pen by researchers to derive Q-population. From the 120 Q-population, 33 Q-sample were selected. 22 P-sample were rated by 1 to 9 point scale respectively for Q-sorting. For Q-type analysis, pc QUNAL was used. RESULT: Three types of attitude patterns were identified, which were valuing dignity, seeking provision of nature, and avoiding of dying process. CONCLUSION: The significance of this study is as follows : Discovery of 3 attitude patterns of elderly toward dying, better understanding about elderly's perspectives for favorable dying, and informations for possible development of nursing strategies for elderly who is facing death.