The purpose of this study was to compare the differences between researcher's theoretical definition of leisure and participant's cognition in measurement of leisure. This study assumed basically that it was to probe into the same topic of theory structure and practical operation. The participant defined leisure according to one's own cognition of subjective experience, and this cognition should be the same with the leisure theory constructed by experts. This study, according to the questionnaire of Samdahl(1991), amounts to 15 items. Subjects were 78 people amount to 227 materials from participants joined “Leisure Activity Instructor Vocational Training Program” launched by the Council of Labor Affairs. Model construction could be analyzed by SEM (Structural Equation Modeling). The results of the confirmatory factor analysis indicated that the measures of overall fit for the structure of the questionnaire was acceptable(=94.62[p =.11], RMSEA =.035, GFI =.93, AGFI =.89, CFI =.99, NFI =.95, NNFI =.99, CN =201.31). In general, the results indicated that participant's leisure cognition fit the researcher's theoretical definition of leisure and suitable for future relevant research.