本研究目的：（一）瞭解城鄉地區高齡者之休閒效益；（二）比較不同階段之高齡者參與活動的休閒效益；（三）分析高齡者參與不同活動之休閒效益；（四）探討城鄉地區高齡者之不同時期與不同活動的休閒效益。方法：採小樣本多次訪問法對新北市板橋區及臺南市西港區 65歲以上之高齡者進行比較。結果：（一）板橋之休閒效益顯著高於西港；（二）休閒效益之修正期顯著高於認知期與自動期；（三）高齡者的休閒效益在不同活動中無顯著差異；（四）西港與板橋的休閒效益因不同時期呈現不同結果；（五）西港之園藝活動的生理效益顯著較高；（六）高齡者之休閒效益在不同活動與不同階段間無顯著差異；（七）在板橋，修正期在手工藝活動的社交效益顯著較高；在西港，修正期在園藝活動的社交效益顯著較高。結論：（一）因資源、交通與選擇的不同，故在板橋的休閒效益較西港高；（二）介入活動與日常生活層級之關聯性會影響休閒效益；（三）不同類型的活動在不同階段中無太大差異；（四）在休閒活動參與當下之休閒效益較高。建議：（一）活動需有立即性的回饋，以滿足高齡者需求；（二）休閒活動能貼近個人生活及外顯性的活動，使高齡者能有持續性的體驗。

Purposes: (1) to understand the difference of leisure benefits experience between rural and urban elders; (2) to compare leisure benefits experience among the different stages of elderly participate in activities; (3) to analyze the different activities at difference stages for elderly; (4) to explore the elderly leisure benefits experience among rural-urban areas and the different periods. Method: to take a panel study who are above 65 years old, and to compare the Banqiao District of New Taipei City with Sigang District of Tainan City. Results: (1) the participates in Banqiao District was significant higher than in Sigang District for leisure benefits experience; (2) The participant’s leisure benefits in fixation was significant higher than Automatic Phase; (3) There was no significant difference between activities for elderly leisure benefits; (4) The leisure benefits of Banqiao District and Sigang District showed different results in each periods; (5) The physiological benefit of horticulture activities is significantly higher than other action in Sigang District; (6) The interaction between the types and participation periods was not significant differences on the leisure benefits experience; (7) the participate in the rural and urban areas show significant difference on leisure benefits experience. Conclusions: (1) the leisure benefits in Banqiao District were higher than Sigang District due to the difference resources and transportation; (2) if the activities was a part of their life, the participation shows significant high score on leisure benefits; (3) it was no significant differences between activities and periods; (4) the leisure benefits when participating activities were higher than other periods.