The findings, obtained by self-report or from a referral source, identify the victims and perpetrators of abuse and the types of abuse involved in the cases, address the reporting of cases to police, and examine the relationships between perpetrators and types and intensity of abuse and between referral sources and types of abuse reported. The elder abuse population was both older and more female when compared to the population 60 and older in New York City. Alleged perpetrators tended to be males (60 percent) and ranged in age from 13 to 96; the majority of perpetrators were relatives (63.4 percent). Psychological abuse (76.3 percent) was the type of abuse reported most frequently followed by financial abuse (48.3 percent), physical abuse (36.5 percent), and neglect (24.9 percent). Most frequently (40.5 percent) community-based and other agencies were the referral source. 11 tables