The advance of medicine and technology has improved the life expectancy of human. Elderly population has been growing. Taiwan has already entered for advanced-age society. It is important for the health care professionals to realize the attitude and perception of death among the elderly to ensure appropriate care and assistance would be delivered. Based on literature review, this paper explores the meaning of death anxiety, death attitude in different cultures and religious beliefs, death anxiety of healthy elderly and measuring tools, its related factors and death education for the elderly. It will help health care professionals to have a better understanding of the issues related to death anxiety among the elderly.