The aim of this study is to clarify the provision for later life and needs for elderly housing according to the cognitional attitude about the elderly housing. 420 middle aged who lived in Kyungnam area were responded to self-questionnaire. Two groups are divided by the cognitional attitude about the elderly housing, one is positive group and the other is negative. The positive group is higher monthly income, upper college school career and apartment housing types. Economic means to provide for their later life are an insurance, a saving, a pension etc. The positive group is willing to do higher economic expenses for elderly housing in downtown or suburban area. And the positive group prefers rental with a deposit to ownership type for residing elderly housing.