Aging speed in Taiwan's population is accelerating and the expected disabled of population will be more and more. In addition to physical disability, the dementia of the elderly had become an important public health concern. According to DOH (Department of Health) in 2004 that Taiwan institution Type-Dependent dementia care needs of the investigation-prevalence survey of Dementia in Long-Term Care. Report revealed community prevalence of dementia in Taiwan that 1.2% (65-69 years), 2.2% (70-74 years) and 4.3% (75-79 years).Thus, calculated on this basis estimates of the predicted 115 years that the community of dementia will be more than 22 million in Taiwan. The purpose of this study was to explore the relationship between Cognitive function and medical utilization among the elderly in Taiwan. In this paper we use a simple questionnaire to measure mental status in1999 and 2007 of the National Health Council in Taiwan in elderly long-term physical and mental conditions of social life questionnaire database to track the status. We will questionnaires that divided into three groups of a better cognitive function, a general cognitive function and a poor cognitive function for analysis. Result show that the case in the use of medical services in outpatient (traditional Chinese medicine, Western medicine), hospitalization, emergency. The poor cognitive function in elderly poor than good cognitive function in the elderly are lower percentage of in outpatient ,use high percentage of in hospital, emergency use. Therefore, in the future we have to explore the understanding of poor cognitive function in the elderly r that why those are less likely to use a variety of factors such as medical services. Thus, the results to provide a future for elderly medical aid and health promotion program of the policy as a reference.