With the vigorous development of medical care and health care in recent years, Taiwan has entered an aging society, and how to solve the living problems of the elderly has become an important issue at present. The purpose of this study is to explore the key factors of the acceptance of artificial intelligence devices in the living space by the elderly, and use the theory of innovation diffusion to combine psychological needs and physiological needs for research. It is helpful to understand the resistance of the elderly to use the device, and promote the optimization of product use functions, so as to ensure the effective introduction of the device and improve the quality of life of the elderly at home.