Since Taiwan is predicted to become an ”aged society” by 2018, older adults will become a much larger portion of those consuming recreation and tourism services from numerous types of organizations. Understanding the needs and wishes of older adults is, therefore, becoming increasingly critical for recreation and tourism providers. This paper examines two more recent and robust theories, Selection, Optimization, and Compensation(SOC) and Socioemotional Selectivity, which appear to provide a more accurate description of why and how older adults make decisions, including those pertaining to recreation. Practical implications of these theories for the provision of recreation and tourism services are identified.