Although the last decade has seen the development of an extensive body of literature on elder abuse, little has been written specifically on financial abuse. Financial abuse of older persons remains difficult to detect and prosecute, in part, because it is poorly understood and ill-defined. This article offers a framework for identifying such abuse that includes the characteristics of the older person that suggest vulnerability to abuse; the nature of the relationship between the suspected wrongdoer and the older person; the outcomes and interests served by the relationship; and the type of influence used by the suspected wrongdoer. Several types of abuse are suggested based on interactions between the criteria in the framework. In addition to outright theft, abuse occurs in situations that involve the interaction between criteria; for example, an older adult participating in a fiduciary relationship in which the relationship benefits the fiduciary at the expense of the older person; an older adult who is defrauded or coerced out of property, money, or other resources; or a cognitively impaired older person who lacks the capacity to understand the nature and consequences of exchange who is taken advantage of in an exchange relationship. This article concludes with a discussion of some of the difficulties involved in detecting and prosecuting cases of financial abuse of elderly persons. 4 tables, 1 figure, and 23 references