Health is the most precious human asset. Protection and long-term healthcare for the elderly is a challenge and responsibility of society and families. We would like to offer to the elderly and their families complete care services including physical, medical and spiritual in order to help the elderly, whether sick or not, to enjoy a comfortable and happy life on the final journey of their life, as the definition of mental health by the World Health Organization: “Health is completely comfort able status in physical, mentality and society, not merely free from disease or handicapped.”