Structural equation modeling (SEM), including exploratory and confirmatory Factor Analysis (EFA & CFA), was used to examine fitness of the ”Adult's Mourning Counseling Scale [AMCS]” by the Rando's theory. 100 samples were employed for EFA, and 259 for CFA by proposal sampling. After the analysis of SEM. Three dimensions and seventeen items are come up with. Meanwhile, this study suggests to add the items by the pilot study and broaden the research range for further study.