As medical technology advances, increasing the life expectancy of the general population, and the related aging problems become important health and social issues in the society. The long-term care policy is one of the effective solutons for the elderly society, which focuses on providing services for the needs of the elderly. The present paper aims to assess the needs and provision of long term care services for the elderly based on current literature reviews, particularly in the issue of service needs and use difficulities toward long term care in Taiwan. All of the information is searching from the databases of PubMed, Medline, and Google Scholar. There are many issues raised in the content for long term care for the elderly, and authorities should pay much attention toward needs and utilization difficulties for long term care in the elderly people as well.