Background: Smoking is a major risk factor of human health. Smoking cessation at any age can have large health benefit. However, the determinants of smoking cessation in older adults have not been well investigated in Taiwan. Objective: To identify the determinants of smoking cessation in older male Taiwanese. Method: Data used for this analysis were the 1996, 1999 and 2003 database of "Survey of Health and Living Status of the Elderly in Taiwan" (SHLSET). Subjects were male smokers (N=673) aged 50 to 66 years of the 1996 survey. Logistic regression analyses of cross-sectional data were performed to determine the association of socio-demographic, lifestyle and health-related variables with smoking cessation whereas logistic regression analyses of the longitudinal data were used to identify the determinants of smoking cessation. Statistical significance was accepted at alpha = 0.05. . Results: Results showed that age and decline in functional ability or major medical events and years of smoking were the predictors of smoking cessation. Quitting drinking, more hospitalization, increased emergency visits, worsening respiratory disease, more formal education, having a spouse, starting regular exercise also were associated with quitting smoking. Conclusions: Results of the present study indicate that only a major health event such as hospitalization or having a life-threatening disease is likely to cause smoking cessation in older Taiwanese. These findings are useful for the public health planners in designing effective smoking cessation program for older adult male Taiwanese.