Objective: To investigate the longitudinal association between sarcopenia and depressive symptoms in community-dwellingolder adults, focusing on sex-specific differences. Methods: This 2-year prospective study utilized data from the Korean Frailty and Aging Cohort Study. We included 1,366participants (700 men, 666 women) aged 70-84 years who were free of depressive symptoms (Short Geriatric Depression Scale-Korean [SGDS-K]<8) at baseline. Sarcopenia status (no sarcopenia, sarcopenia, severe sarcopenia) was defined by the AsianWorking Group for Sarcopenia 2019 criteria. Multivariate logistic regression analysis was performed to assess the association be-tween baseline sarcopenia and incident depressive symptoms (SGDS-K≥8) at follow-up, adjusting for covariates. Results: After adjustment, baseline severe sarcopenia was significantly associated with a higher risk of incident depression (adjusted odds ratio [aOR]=3.040, 95% confidence interval [CI]=1.494-6.188). In the sex-stratified analysis, this association remained robust only in men (aOR=3.344, 95% CI=1.332-8.395), but was not statistically significant in women (aOR=2.490, 95% CI=0.699-8.872, p=0.159). Conclusion Severe sarcopenia independently predicts for 2-year development of depressive symptoms, particularly amongolder Korean men. These findings highlight a significant sex difference in the temporal relationship between sarcopenia and de-pression for older men.