This study was aiming on understanding the perceptions of leisure about students from Hsin Sheng College of Medical Care and Management. By using Structural Equation Modeling, SEM, this paper is able to build a model by student's perceptions of leisure, also analyze the linear relationships between all variables. Three hundred surveys were sent out base on cluster sampling; 293 were returned and 283, rated 94%, are avail-able. However, the first result had shown problems about the goodness of fit index. After several tries, the team successfully modified the model by deleting five measurable variables. In the correct model, absolute fit indices were: χ^2=170.792, df=65, p=.000, RMR=.026, RMSEA=.076, GFI=.922, AGFI=.873, NFI=.940, RFI=.915, IFI=.962, TLI=.946, CFI=.961, PGFI=.570, PNFI=.671, PCFI=.687, χ^2=2.628. The conclusion showed, there were five latent variables, namely, sense of accomplishments, mental and physical health, physical improvements, self-growth, and interpersonal relationship. And those five might have strong influences and connections to one another. Fourteen observed variables alone with five latent variables could be the index measurements for future researches on perceptions of leisure. The model, built for this research about perceptions of leisure, was construct validity.