In this study a comparison was done of nursing needs as identified by elderly clients at day care centers and as perceived by staff members. Methods: Participants were 135 seniors, over 65 years of age, and 44 staff members at day care centers. Data were collected using self-report questionnaires and analyzed using t-test, ANOVA, Scheffe test, and Pearson correlation coefficients. Results: Considering nursing needs as a whole, staff members indicated a higher level of nursing needs than did the elders. Psychological·social nursing needs were reported as most necessary by both groups, followed by information nursing needs and physical nursing needs, in that order, by the elders, and physical nursing needs and information nursing needs, in that order, by day care center staff members. Conclusion: This study differs in significance from existing studies because the results confirm that elders and day care center staff members identify nursing needs differently. The results also indicate a need to recognize health care needs identified by elders when developing programs so that aggressive nursing interventions can be carried out, including ongoing reiterative and thorough studies to determine and assess the result of implementation of such programs.