This study compared motor unit rate coding and muscular force control in the first dorsal interosseous muscle of older (n=11, mean 72.3 years) and young (n=12, mean 18.7 years) adults. Rate coding during a sinusoidal isometric force-matching task was evaluated using spectral analysis of the time-varying changes in firing rate. The task required force modulations to match a trajectory comprising the sum of .15-Hz and .45-Hz sine waves. Based on the amplitude of spectral peaks at .15-Hz and .45-Hz, the amplitude of force modulation was similar in young and older adults at both frequencies (F=1.9, p=.17). Force modulation gain (FMG) was computed as the ratio of the amplitude of force modulation to the amplitude of firing rate modulation. To account for rate coding differences related to the properties of the motoneuron, recruitment threshold force was used as a covariate in age-group comparisons. At both task frequencies, firing rate was modulated with less amplitude (F=14, p<.001) and FMG was greater (F=27, p<.001) in the older adults. In its transformation of neural input to mechanical output, muscle is known to act as a low-pass filter. Compared to modulation at .15-Hz, less change in force per change in firing rate at .45-Hz (lower FMG, F=67, p<.001), independent of age group, is consistent with this filtering effect. Our conclusion is that there is a reduced amplitude of firing rate modulation in older adults.