Walking is the most basic movement in daily life, and is a popular exercise for eloerly individuals to keep their health. However, it is not clear how walking is effective in keeping or increasing the muscle mass and bone intensity of the lower limbs. This study aimed to investigate the relationships between walking steps per day during daily life and either the muscle thickness values of lower leg anterior and posterior or the bone intensity of calcaneus. The subjects were 116 healthy men (n=31) and women (n=85) aged from 60 to 78 yrs, Walking steps per day were deter-mined using a pedometer. Muscle thickness values at the lower leg anterior and posterior sites and the osteo sono assessment index (OSI) of calcaneus were determined using ultrasonographic apparatuses. In women, OSI correlated significantly with walking steps (r=0.265, p<0.05) and the product of walking steps and weight (r=0.369, p<0.05) . In both genders, however, no significant correlations were found between walking steps and muscle thickness values at the two sites. The findings here suggest that increasing the number of walking steps during daily life will improve the intensity of calcaneus for elderly women, but is not effective for inducing hypertrophic change in the muscles located in the lower limbs for elderly individuals of both genders.