The purpose of this study was to understand the combination of the elderly care and sports industry, and through the view point of the cooperation to explore the current operating status of the elderly care and sports industry. This study took some elderly care institutions in the central Taiwan as the research objects, including the nursing, conservation, care and daycare center, and the cases of human resource in the category of sports industry. This research adopted case study method, and used the semi-structured in-depth interviews to obtain the deep and diversified research data. The results showed that: The elderly care market of Taichung city is in short supply. The human resources of sports industry in Taichung City are in shortage, and if the senior exercising courses require "user pays", it will be a market test. In order to give character to the institutions, the elderly care can cooperate with sports industry, and the government also can pay attention to the human resources of the senior sport.