The proportion of the elderly in the Taiwan population excelled to 10% in 2007. Due to the population aging, the problem of the elderly housing management has became the urgent task for the housing business. Because of degeneration in elder person’s health, mentality, earning and behavions, there are big differences on the requinements of housings between the elderly and youngers. In this study, the form research concerning to elderly housings are surveyed first. Then the state of art of the elderly housing managements are analysed from four views, including constructions, space design, equipments and services using the examples of elderly housings of foreign countries for references. Next ,the development plan of elderly housing suitable for Taiwan are proposed by analysing environmental faction, industry key factors. It is found from this study , all elderly housings should have medical care facilities, rehabilitation facilities and physicians, building and layout be considening suitable for outdoor movements and intercommunication. In order to make success of elderly housing business management, the marketing be also improved.