The aim of this study is to discuss the relationships among stress perception, leisure participation and leisure coping strategy to life satisfaction for the new immigrants. The research objects are the new immigrants from Mainland Chinese and Vietnamese who are now living in Taoyuan City. Using purposive sampling and quota sampling, distribute 450 questionnaires. Statistical analysis of data in this study used SPSS 12.0 Chinese version. The major findings of this study were summarized as follows. Firstly, Leisure participation has significant negative correlations on stress perception. Leisure participation and leisure coping strategy have significant positive correlations on life satisfaction. Meanwhile, stress perception has significant negative correlations on the life satisfaction. Secondly, new immigrants' leisure coping strategy, leisure participation and stress perception can effectively predict the life satisfaction, especially the leisure coping strategy have the highest prediction to the life satisfaction. Finally, it is hoped that the results of this study can provide as references in both the new immigrants and the government which planning the leisure activities in the future.