According to the World Health Organization (WHO), the population over the age of 65 in Taiwan has reached over 7% of the total population, making Taiwan an aging society and the senior consumer market a target market with significant potential. This study attempts to identify, quantify, and target the potential of senior living. First, the study identifies the senior living market demand, and product examples within the senior living market. Secondly, the report quantifies the senior living market demand. Lastly, the study proposes a senior living community resort as an investment. The study targets the senior population over 60 years old, indigenous peoples over 55 years old, are capable of independent living, and spouses no less than 50 years old. The study method is based upon secondary research and comparative analysis. This research analyzes the current residential market for seniors, identifies trends in the senior residential market, and based on existing research on the senior living market; discuss product design, target market, and pricing strategies for a senior residential product. From this research, we provide an investment valuation model that can be used to develop an investment proposal for a community-style senior living resort. This study aims for two main contributions from this research. First, current studies on seniors currently do not address the investment possibilities of senior living resorts or provide an investment valuation model for a workable investment proposal. Secondly, this research report provides actual management experience and industry information appropriate for Taiwanese businesses that require an investment valuation model for the development of an investment plan of a community-style senior living resort.