This study was performed to compared of subcutaneous and visceral fat distribution according to sex, age and overweight. The subjects were composed of 234(male:114, female:120) Korean adult men and women who were 20-81 years old. Abdominal fat depots were evaluated by computed tomography at one abdominal level. The population sample was categorized according to sex, age( age intervals : 20-39, 40-59, 60 more yr) and body mass index(BMI≤26 and BMI〉26.1; weight/hight2). The results were as follows: 1. Total fat and visceral fat area at abdominal level increased with aging in both male and female group. However Subcutaneous fat area decreased during aging in male group, and increased in female group. 2. 20-39 yr age group had higher subcutaneous fat area than the other groups, However Over the age of 60 had higher visceral fat area than the other groups in both male and female group. 3. The rate of S:V at abdominal level decreased during aging in both male and female. 4. Visceral fat area at abdominal level increased with aging in both male and female group by BMI26.1, However Subcutaneous fat area was no difference among three group in female, and increased during aging in male. 5. Subcutaneous fat and visceral fat area at abdominal level increased during aging in both male and female group by BMI≥26.