Objective : This study compared the importance and satisfaction of activities of daily living thought by occupational therapists and carer. Methods : This study surveyed 150 occupational therapists working in hospitals and 90 carers of patients receiving occupational therapy at hospitals. The questionnaire was organized based on the contents of activities of daily living included in the Occupational Therapy Practice Framework-3rd Edition (OTPF-3rd Edition), and the results were analyzed using Importance-Performance Analysis (IPA). Results : Keep up the good work items with high importance occupational therapists and high satisfaction of carers were found to be factors such as bathing/showering, dressing, swallowing/eating, feeding, functional mobility, personal hygiene, grooming, care of others, communication management, driving and community mobility, meal preparation, and cleanup. Intensive effort area items with high importance occupational therapists and low satisfaction of carers were found to be factors such as toilet use and hygiene, personal device care, and safety and emergency maintenance. Low priority items with low importance occupational therapists and low satisfaction of carers were sexual activity, care of pets, child rearing, financial management, health management and maintenance, home establishment and management, and shopping. There were no possible overkill items with low importance occupational therapists and high satisfaction. Conclusion : By comparing the importance and satisfaction of occupational therapists and carers for activities of daily living, this study provided the necessary evidence for occupational therapists to consider the priority of treatment when activities of daily living training. It will be possible to improve the satisfaction of patients and carers with occupational therapy by providing more efficient treatment.