Background: Sarcopenia is associated with functional decline in older adults; however, its independent role in acute stroke recovery remains unclear. Objectives: To examine the association between sarcopenia, baseline functional status, and 12-week rehabilitation outcomes in patients with acute stroke. Design: Single-center retrospective cohort study. Methods: A total of 251 patients with acute stroke were analyzed. Sarcopenia was defined according to the 2019 Asian Working Group for Sarcopenia criteria. Functional outcomes, including activities of daily living (K-MBI), cognitive function (K-MMSE), and balance (BBS), were assessed at admission and at 12 weeks. Multiple linear regression analyses were performed adjusting for age, sex, stroke etiology, lesion side, and baseline functional scores. Results: Sarcopenia was present in 44.6% of patients and was significantly associated with lower K-MBI, K-MMSE, and BBS scores at baseline (all P<.001). At 12 weeks, sarcopenia remained independently associated with poorer K-MBI and BBS scores (P<.001), while no significant association was observed with K-MMSE. Conclusion: Sarcopenia is independently associated with poorer baseline function and reduced recovery in activities of daily living and balance. Early identification and targeted management of sarcopenia may improve rehabilitation outcomes in patients with acute stroke.