This paper is going to discuss the leisure and recreation services for retirement community in the United States. The first section will present the basic definitions of retirement. The second section will discuss the concepts and theories of retirement; receiving retirement pension, retirement age, role-change theory, balance of work and leisure, and life-stage of creative values. The third section will discuss the functions and elements of a community. The fourth section will review the characteristics and types of retirement community; rural, urban and metropolitan types. The fifth section will discuss the leisure services of retirement community; using the largest retirement community of Leisure World ”Laguna Woods Village” in southern California as a model to discuss the various leisure programs and services for the retired folks. The conclusion will suggest that the government and leisure industries, economic and welfare policies, elderly health care and retirement education in Taiwan should look for the strength of leisure services and planning methods of retirement community in the United States and adapt the positive aspects of retirement community which can be applied to retirement policies in Taiwan.