This chapter describes a framework for culturally competent practice with elderly Latinos. The poverty rate was estimated at 20.6 percent, twice the rate for white elderly cohorts. Health reasons and low-paying jobs have also resulted in many elderly leaving the workforce before retirement age, thereby dramatically reducing their income security and pension benefits upon retirement. A starting point for culturally competent practice begins with an understanding of three broad fields of study known as the sociology, biology and psychology of aging which represent the foundation for gerontological social work practice. The sociology of aging , also referred to as the non-physical aspects of aging, focuses on the social forces and theories of aging. Social work knowledge is based on a range of perspectives and content areas derived from various schools of thought. Ethnicity is an equally significant concept in the ecological perspective with multiple definitions and relevance to service providers.