This study was a comparison of the perceptions of directors of and participants in senior centers with regard to needs of the elderly and delivery of services to them. The sample consisted of a random selection of 200 of the 741 centers in the state of Texas. Responses were received from 111 center directors and 609 elderly participants. An instrument that used a Likert-type scale to measure the importance of needs and frequency of delivery of services was devised to survey needs in the areas of health, nutrition, recreation, education, and transportation. No statistically significant differences were found between perceptions of directors and participants with regard to needs, delivery of services, or the differences between needs and actual delivery of services at the centers. When participants were grouped on the basis of gender, age, and ethnicity, males and minority groups rated both needs and delivery higher than did females and the majority ethnic group. The sixty to seventy age group rated education needs significantly higher than did the older age groups.