The purpose of this study is to examine preferred kitchen counter height for elderly. It is to be noted that the number of elderly households has increased in Japan keeping pace with the increase of elderly population. It is time for Japan to provide a physical setting in which all can live in comfort. It is not too much to state that this sort of setting determines human behaviors. Therefore, in this study, we focus on a kitchen, which is a very important space in a life. We researched the actual conditions of the kitchen, daily used by elderlies. We also analyzed the data in terms of condition of health, and compared with the existing data. The results are as follows; 1) Most elderlies are healthy, and enjoy their life having many hobbies. They often use the kitchen for taking a meal as well. 2) We classify the elderlies under study into three groups by health levels, with Group 1 being healthy and Group 3 least healthy. It should be pointed out that many in Group 3 are poorer in health than those in Groups 1 and 2, especially with impediment or aliment in the lower half of their body. 3) As regards the optimum height of kitchen counters, formula (1), is recommended for healthy elderlies while formula (2) for elderlies in poor health.