Objectives: This study aimed to investigate the current status and factors of the leisure activity of Taiwanese preschool children. Methods: Data of 6244 children, aged 3 to 6 years old were extracted from the Taiwanese young children living surveillance developing by Waseda University of professor Maeashi, Akira. All data were analysed with Chi-square test and multivariate logistic regessions. The subjects were 6244 preschool children from 3 to 6 year-old in Taiwan. All data obtained were analyzed using Chi-square test and multivariate logistic regressions analysis. Results: (1) The time of 46.36% of the preschool children engaging with leisure activities was less than 30 minutes. About 65.47% of the preschool children performed less physically demanding leisure activities. The most popular leisure activity was drawing, accounts for 54.6% and followed by watching television programs (52.47%). Home is the main avenue for leisure activities (94.04%). (2) There were differences observed between the frequency and categories of the leisure activities associated with gender, residential areas, the numbers of playmates and the art classes while ages of preschool children showed no significant difference. (3) The multiple logistic regression analysis suggested various different background factors associating with the degree of the frequency of the leisure activities participation and the categories of the leisure activities of preschool children were the gender, current residence, playmates and art classes. Conclusion: Nearly 94% of the Taiwanese preschool children performed the leisure activitiy at home. Drawing and watching television programs were the most popular leisure activities (50%). It is suggested to consolidate the importance of leisure activity participation for preschool children development and to encourage the involvement of parents in order to foster the positive thoughts of leisure activity for preschool children.