The qualities of daughter versus same-sex friend relationships were described by 151 married and widowed elderly women. The relation of these qualities to life satisfaction was assessed. Relationship qualities predicted life satisfaction in widowed women but not in married women. Significant predictors of life satisfaction for widows included the emotional support of daughters, the instrumental support of friends and friendship strength. In a comparison of the relationship qualities, both married and widowed respondents described daughters as providing more stimulation, ego support and utility than friends. Respondents also reported that relationships with daughters were stronger than those with friends. Married women described relationships with both daughters and friends as more stimulating than widowed women. The value of assessing qualitative indices compared to quantitative indices of later life relationships is discussed.