<h3>Research Objectives</h3> To evaluate the relationship between several measures of sarcopenia and incidence of falls in elderly. <h3>Design</h3> A 2-year prospective cohort study. <h3>Setting</h3> Community. <h3>Participants</h3> A total of 2252 subjects (1065 males; 1187 females; 70-84 years) were recruited. <h3>Interventions</h3> Demographic information, comorbidities and history of falls within 1 year were assessed. Cognitive performance was assessed using the Korean version of Mini Mental State Examination (K-MMSE) and muscle mass was measured via dual-energy X-ray absorptiometry. Grip strength and gait speed also measured at baseline and 2-year follow-up. <h3>Main Outcome Measures</h3> History of falls within 1 year at 2-year follow-up. <h3>Results</h3> History of previous falls and poor cognitive performance at baseline were significantly associated with incidence of falls during follow-up period. Subjects who had fallen during follow-up period showed poor hand grip strength and poor gait speed compared with those who had not. In females, the muscle mass index of body mass index (BMI) adjustment were significantly associated with incidence of falls. Multiple logistic regression analysis revealed that poor gait speed was a significant risk factor of falling in females. <h3>Conclusions</h3> The predictive value of individual measures of sarcopenia vary by genders. Poor physical performance was significantly associated with incidence of falls in females, but there was no significant associations between muscle mass indices, strength, and physical performance and falling in males. <h3>Author(s) Disclosures</h3> No conflict of interest.