The purpose of this research is to examine what factors influence the economic circumstances of widowed women who were in the labour force at some time in their lives. Using the Survey of Ageing and Independence, widows are compared to the married, separated/divorced and the ever single who retired. Widows above and below Statistics Canada Low Income Cut-Off (LICO) are also compared. Models predicting who falls below the Low Income Cut-Off are estimated for all women and for the widows. The findings indicate that 49 per cent of the widows live below the Low Income Cut-Off. Factors associated with living below the poverty line include widowhood, a smaller household, lower levels of education and an occupation at the bottom of the occupational hierarchy. Sources of income that would enhance the likelihood of being above the poverty line, such as RRSPs, investments and a job-related pension, are not common amongst these women despite their previous attachment to the labour force.