With the arriving of the aged society, the issue of recreational activities for the elderly has become important. Therefore, the purpose of this study is to analyze the differences of physical, social, and natural recreational environment for the elderly between the rural and urban areas. The methods in this study were literature review, non-participant observation and semi-structured interview. Banciao city and Sigang town were selected as the study sites to present the urban and rural communities in Taiwan. 14 elderly people who participated in recreational sport and 11 local leaders were selected to interview to understand how recreational environment impacted and supplied resources to the elderly. According to the Central Place Theory, this study put the recreational resources into two categories, community and regional facilities. Results of this study showed that: (1) in physical recreational environment, both of areas provided similar community facilities to prompt physical health of the elderly. In the regional facilities, social education of institutions in Sigang town supplied indoor facilities well, and the Banciao city tended to supply recreational environment with the opening space and promote people to gather together; (2) in social recreational environment, the regular courses and gathering were provided in Sigang town; but arranging tours and events were supplied in Banciao city; (3) in natural environment, the temperature and precipitation were the main factors to disturb hosting the recreational activities for the elderly. The conclusions showed as following: (1) the elderly participated in daily activity at community recreational environment; (2) the activity in the regional recreational environment was to enhance the social interaction within the elderly; (3) in the urban area, the large amount of recreational resources were scattered in the various locations; in the rural area, multiple functions were gathered in one specific location.