This study looked into the services for the living alone elders in Taipei City using an Action Research approach. First, data regarding the current condition of service delivery was collected through secondary data analysis, focus groups, and interviews. Four working principles were formulated, including local autonomy, diversity, down-to-up planning, and partnerships between the public and private sectors. Based on these principles, researchers and practitioners worked together at three action points with many projects. The results showed that: 1. The name list of elders living alone is fairly valuable; 2. Elders living alone do not have as many needs as the public imagined; 3. There has been a partnership built between the public and the private sectors; 4. The government should support local autonomy in program development; 5. The focus of elderly service should really be community network development; and 6. There should be more cooperation among various governmental departments. A service model for the living alone elders was also suggested.