Background. Gait disturbances are a common medical problem in old age. Age related changes in the gait are associated with a decrease in self-selected gait speed, cadence, stride length, and relative direction of the swing phase, accompanied by an increase in single and double time. Divided attention plays an important role in walking, multitasking and changing situation it serves as a common tool for examining the attentional demands of various tasks including walking and has clinical implications for fall risk. Methods. This Experimental study was conducted to see the influence of various types of dual tasks in elderly during forward as well as backward walking on gait parameters & to compare the gait parameters during backward walking with different dual task in healthy elderly. Results. It was found that there is significant difference in gait parameters including no of steps, time taken, cadence, step length, stride length. Scores of backward walking without task is 17.93±4.43, backward walking with music 23.40±2.88 and backward walking with backward counting is 23.40±2.88 respectively. Scores of backward walking without task is 16.62±2.91, backward walking with music is 21.46±4.27 and backward walking with backward counting is 26.59±3.80. Scores during backward walking without task is 1.10±.29, backward walking with music is .89±.07 and during backward walking with backward counting is .88±.08. Conclusions. In this sample of transitionally frail older adults, counting backward while walking caused characteristic gait changes that appears to be a marker for decline in gait control; this suggests that the choice of the attention splitting task in dual task gait assessment must be made carefully.