The purpose of this study was to discuss the causal model between participation motivation of leisure activities and living accommodation for the middle-aged and aged in Pingtung County. The researcher adopted the method of Narrative Statistic Analysis by SPSS12.0 as well as Structural Equation Model Analysis by Amos20.0, and extracted 380 valid samples by convenience sampling. The research results showed that participation motivation of leisure activities for the middle-aged and aged in Pingtung County had significant influence on their living accommodation (path coefficient = 0.55*), and the model was of good reliability and validity as well as model fitness. Based on the results, three suggestions were put forward to promote participation motivation of leisure activities for the middle-aged and aged. It is hoped that the middle-aged and aged can improve the living accommodation through promoting their participation motivation, and this study can provide reference for the follow-up researchers.