The study examined the relationship between poverty and the abandonment of the elderly persons in Calabar Municipality, Cross River State, Nigeria. Survey research design was adopted. Data were collected from respondents through a structured questionnaire and analyzed using appropriate statistical tool. The finding revealed that there is no significant relationship between poverty and abandonment of elderly persons in Calabar Municipality, meaning that abandonment is not attributed to economic status of individuals or family alone, but other social and cultural factors play significant roles in influencing abandonment of the elderly like change in family structure, social relationship of production occasioned by modernization and religion. The study recommended that greater attention be given to family relationship, social support system, community-based care, institutional care and policies aimed at improving general social welfare for the elderly.