In the second half of life, as people get older, they are more frequently exposed to the death of acquaintances, and some of the older adults have very intensive anxiety about death. In particular, the anxiety tends to be severe in older men who are living alone in poor health and in poverty. Accordingly, this study was conducted in the context of examining the specific background of the death anxiety among older men living alone and helping them to accept their death as a natural phenomenon. The participants in this study were four older men who were members of a senior welfare center located in Seoul, and all of them had lived alone for at least 20 years. A group art therapy program based on acceptance and commitment therapy was conducted on them once a week for 10 weeks. The researcher attempted to have interaction verbally with them related to life or death while helping and/or intervening in their work activities in each session, and had in-depth interviews with each of them after the program ended twice. Through within-case and cross-case analyses of the verbal interaction and in-depth interviews conducted in each session, sub-themes and themes corresponding to two categories of death anxiety and acceptance were derived. As a result, 29 sub-themes were derived from the within-case analyses of the death anxiety category, and they were integrated into 5 themes through cross-case comparisons. The five themes were ‘death recognized in childhood’, ‘death to come soon’, ‘despair and fear of death’, ‘sleepless nights due to death anxiety’, and ‘wishing for a painless death’. Meanwhile, for the category of death acceptance, 22 sub-themes were derived from within-case analyses and integrated them into 4 themes through the cross-case comparisons. The four themes were ‘a new life in the face of death’, ‘a peaceful zone in the storm of death’, ‘composure toward death’, and ‘a valuable gift gained from the program’. In addition, older men living alone not only reduced their anxiety about death but also developed an attitude of naturally accepting death as a part of life while participating in the program of this study. Although the findings of this study were derived from a program conducted on a small group, they are significant in terms of their effectiveness in preventing suicide. In other words, it can be said that the well-dying art therapy program would lower the risk of suicide by providing opportunities for communicating about life and death to vulnerable older people who are at high risk of suicide due to illness or poverty.