Aging for the elderly has been widely discussed and is an important research and design issue. To improve quality of life through healthy recreational activity for the elderly, there is a need to explore therapeutic recreation in terms of assistive devices for the elderly. This study conducted field study in an Elder Center along with expert interviews to collect and analyze the elderly’s needs as well as their lifestyles. Then design concepts for assistive devices were proposed and evaluated by physical therapists. The design concept of a Music Potato was chosen for further development since it possesses suitable attributes such as music for the elderly. The Music Potato should be able to provide both physical and psychological experiences for the elderly to use conveniently and safely based on therapeutic recreation.