ABSTRACT. Purpose: This study aimed to clarify which cognitive and physical factors are associated with the need for toileting assistance in stroke patients and to calculate cut-off values for discriminating between independent supervision and dependent toileting ability. Method: This cross-sectional study included 163 first-stroke patients in nine convalescent rehabilitation wards. Based on their FIM instrument score for toileting, the patients were divided into an independent-supervision group and a dependent group. Multiple logistic regression analysis and receiver operating characteristic analysis were performed to identify factors related to toileting performance. The Minimental State Examination (MMSE); the Stroke Impairment Assessment Set (SIAS) score for the affected lower limb, speech, and visuospatial functions; and the Functional Assessment for Control of Trunk (FACT) were analyzed as independent variables. Result: The multiple logistic regression analysis showed that the FIM instrument score for toileting was associated with the SIAS score for the affected lower limb function, MMSE, and FACT. On receiver operating characteristic analysis, the SIAS score for the affected lower limb function cut-off value was 8/7 points, the MMSE cut-off value was 25/24 points, and the FACT cut-off value was 14/13 points. Conclusion: Affected lower limb function, cognitive function, and trunk function were related with the need for toileting assistance. These cut-off values may be useful for judging whether toileting assistance is needed in stroke patients. Key words: toileting assistance, cognitive function, Physical function, FIM instrument (Phys Ther Res 19: 32-38, 2016)C ognitive and physical dysfunctions in stroke patients cause reduction in the activities of daily living (ADLs) 1,2 ) and quality of life (QOL) [3][4][5] . Loss of independence in ADLs of stroke patients leads to emotional distress 6) . Furthermore, family caregivers of elderly persons with stroke have inadequate respite and time to participate in personal activities and social interactions 7) , and they often suffer from somatic symptoms such as hypertension and lower back pain 8 ) . In particular, dependence in toileting leads to somatic and mental stress for both patients and caregivers [8][9][10][11] . In addition, toileting is an important ADL in stroke patients when they return home from hospital 12) . Therefore, it is important for rehabilitation therapists to address and improve toileting performance as soon as possible.The clarification of factors that are related to and that influence independence in toileting is useful when planning effective rehabilitation programs. Previous studies have reported that balance function is associated with the level of independence in overall ADLs [13][14][15] . The Berg Balance Scale (BBS), which is a balance assessment, has been found to be associated with differences in toileting ability between an independent group and a supervision group 16 ) ; however, BBS is not associated with strong differences in ...