The purpose of this study was to understand meaning of a meal among Nursing home elderly and staff. The meaning of a mean was explained to participants through observation and in-depth interviews based on Ethnomethodologic method. The meaning of a meal expressed by the Elderly was applied as personal philosophy on diversity and Caregiver also had become a management work on convenient logic. Elderly has been recognized has as hope of health recovery in important elements such as the air life indispensable to life. In contrast, Caregiver was following their will to live formally without any sense of the meaning of life. they are just extending their life. Meaning of Nursing-home elderly was lighthearted. They eat salt with snack to have massive power and escape from the daily life. However, Caregivers have other control measure. From the above result, In the standard operation of the meal, the manual of the laws of the instructions regarding long-term care insurance for the Aged, must reflect the elderly continued proposed the need to have diversity for the education about understanding and acceptance of the elderly.