Today, In Indonesia has been increased the number of life expectancy from the population of elderly in every year. For some research found that after the age of 60 years, mass of muscle and muscle strength decreases by up to 3% per year. The prevalence of sarcopenia is increasing. One of the causes of sarcopenia is vitamin D deficiency. This research aims to determine serum vitamin D levels from elderly: the relationship with the incidence and degree of sarcopenia. This cross-sectional research has conducted at Pos Pembinaan Terpadu Makassar with 107 elderly contributed during May until June 2021. SPSS ver. 25 was used in analyzing the data. From 107 subjects, 74.8% of women were dominated by old age. The maximum age is 60-69 years as much as 71%. Serum vitamin D levels were highest in