This study is to discuss the services of public ¡§Sheng Mu¡¨ Time Bank in Taiwan. Time Bank was developed as a way of providing non-medical services for older people ¡V helping them to stay in the own homes, keep hospital appointments and stay healthy. Unlike traditional services of volunteers, Time Bank enables volunteers to earn and pay time credits for giving and receiving non-medical services.That is to say, Time Bank is a community plan for mutual contribution. Everyone can give and everyone can get. ¡§Sheng Mu¡¨ Time Bank was established by Taiwan governmental instituation in 1998. Since ¡§Sheng Mu¡¨ Time Bank has over ten years of experience in promoting this program, there must be some difficults and problems during promoting process.Thus, the first purpose of this study is to understand what Time Bank is and how it works. Besides, this study is to understand how do managers of volunteers and volunteers think about Time Bank. Finally, this study is to find out the difficults and problems in promoting this program.