The primary purpose of this study was to evaluate the relationships between physical activity levels (PAL) and functional fitness test (FFT) for elderly in Taiwan. The secondary purpose was to determine the effects of age and sex differences on PAL and FFT. Healthy older subjects (33 men, 38 women, mean age=71.5±5.4 yrs) voluntarily participated in this study. The FFT consisted of muscular strength (arm curl and chair stand), agility/dynamic balance (8 foot up-and-go), flexibility (back scratch and chair sit-and-reach) and cardio respiratory fitness (6-min walk). The PAL was surveyed by the Physical Activity Scale for Elderly (PASE). The PASE was significantly correlated with the muscular strength and agility/dynamic balance, respectively (r=-0.26~0.35, p＜.05). In the sex differences, flexibility in older women was greater than older men, and muscular strength of upper limbs were stronger in older men than older women. However, no significant differences in other variables of FFT between gender. A significant difference in PASE between 65-69 yrs and above 75 yrs elderly (p＜.05) were noticed. Furthermore, muscular strength, 8 foot up-and-go and 6-min walk were significantly greater in 65-74 yrs elderly than in＞75 yrs elderly (p＜.05). This study concludes that higher PAL might relate to the better muscular strength and agility/dynamic balance in elderly. The flexibility and muscular strength showed indeed different with sex differences. Moreover, the proper exercise prescription should be recommended for above 75 yrs elderly in Taiwan due to the muscular strength, agility/dynamic balance and cardiorespiratory fitness were notably decreased.