Results of the path analysis used to test the ABCX model did not statistically support all the hypotheses based on the ABCX model as an explanation for caregivers’ impulsive feelings to commit elder abuse. Based on the findings of this study, the revised ABCX model was suggested in order to better understand the caregiving stress process to impulses of elder abuse. The ABCX model developed by Hill (1949, 1958) was designed to identify “which families, under what conditions, using what resources and coping behaviors are able to make positive adaptations to stressful situations.” The purpose of this study was to define the stress process of elder abuse of primary caregivers who provide care for their older family members with disabilities. It investigated the ABCX model as an explanation for the caregiving stress process to elder abuse. Using path analysis, the study sample included 279 family caregivers for older adults with physical or cognitive impairments in South Korea. Tables, figures, and references