The purpose of this study is to analyze the relationship of housewives’sense of ancestral service and behavior and to verify the how housewives’value orientation affects the sense of ancestral service and behavior. The data are collected from 393 housewives in urban. The statistics used for the analysis are Cronbach’$alpha$, Frequency, Percentage, Mean, SD, and Multiple Regression Analysis. The results are summarized below: First, among the variables, degree of fate-control orientation is the most, on the contrary, material orientation is the lowest. Second, value orientation variables that affect sense and behavior of ancestral service are material orientation and gender equilibrium orientation. Third, the behavior of ancestral service is more traditional than sense of ancestral service. Fourth, cause-and-effect variable which affect behavior of ancestral service are education level, religion(Buddhism, Catholicism), employment status, number of children, health, daughter in -law’s ranking, sense of ancestral service, and value orientation, which affect the direct or direct and indirectly. Especially sense of ancestral service variable is the most important mediation one. We expect further studies on the sense of ancestral service and behavior with precise scale and sampling.