This research was aimed to explore the relationship of the attitude, lifestyle and benefits for the recreational sports of elementary school children. Experimental subjects were recruited from the elementary school children on Taichung and conducted with questionnaire surveys and convenience sampling to investigate samples. There were totally 419 valid replies received and the questionnaire validity was rated at 97.62%. Collected data were operated with regression analysis by using SPSS18.0 with this research concluded as below. 1. The components of the attitude of recreational sports like cognition, affection and behavior were positively correlated to the benefits of recreational sports. 2. The components of the attitude of recreational sports like behavior and affection were capable of predicting the lifestyle expression of recreational sports most. 3. The component of the lifestyle of recreational sports like "healthy stress-relief" was capable of predicting the benefits expression of recreational sports most. 4. The attitude of recreational sports could exert positive influence on the benefits of recreational sports through the attitude of recreational sports. 5. The attitude of recreational sports was actually required for the positive expression of solitary self-enjoyment and healthy stress-relief to exert positive influence on the benefits of recreational sports. Based on the research results and suggestions herein, the reference was available for the upcoming research effort made by the departments of physical education to explore children's involvement and behavior of recreational sports.