The purpose of this study was to discuss walking exercise's benefits of leisure. Based on the literature review, the data were analyzed and conducted in the methodology. The results of the study showed that walking exercise's benefits of leisure were conducted into six constructions: physiological benefits, psychological benefits, emotional benefits, educational benefits, aesthetic benefits, and spiritual benefits. The meanings of each construction were stated as follows: (1) physiological benefits-reducing body fat rate, body composition percentage and weight, or increasing maximal oxygen uptake and health fitness. (2) Psychological benefits-relaxing, psychological cure, entertainment, and escape. (3) Affective benefits-close relationship, and rural custom and culture. (4) Educational benefits-thinking, and environmental education. (5) Aesthetic benefits-joy and pleasure. (6) Spiritual benefits-pilgrimage, Zen practice, and slowness. As a matter of fact, walking exercise was able to be promoted as the physical exercise and recreational activity for all people, so as to seek the harmony among physiological, psychological and spiritual life.