Through archival research, field survey and a questionnaire survey, the re- searcher has investigated the genesis, development and nature of the Tzyh-Feih-An- Yaang institutions for the elderly in Taiwan. The paper includes only a part of the results of the investigation. Based on their main purpose, ways of management and residents' traits, the Tzyh-Feih-An-Yaang institutions in Taiwan are differentiat- ed into three types: The religious institutions, the public-funded institutions and the private & non-religious institutions. The first type is thought to be able to fulfill many aspects of the elderly's need. The public-funded institutions generally have larger capacity, better facilities and reliable resources, so they play a major role in providing residential care for the elderly in society. However, confined by limits of the bureaucratic system, they lack ideals in their management. In term of service receiver, the institutions have committed a mistake by extending benefits to residents of middle and even higher income and social status, because of the lack of "means test" to screen applicants' qualifications. Except those having longer tradition, the nature of the private non-religious institutions are in-between two other types of institutions discussed above, and lack in unique characteristics of their own. In recent years, some private enterprises have initated several profit-gained institutions which differ greatly from the non- profit types funded by charitable organization and the government. In order to solve their present problems and regulate their future develop- ment, some suggestions are made for each type of Tzyh-Feih-An-Yaang institutions for the elderly in Taiwan.