This paper analyzed the differences of the subjective evaluation of life satisfaction between the urban and rural. We used five variables of income, health, leisure, husband-wife relationship, and other family relationship. In general, the respondent of the research feel a little above average life satisfaction. They are less satisfied about income and leisure, more satisfied about husband-wife and other family relationship, and urban residents are more satisfied about health but rural residents are not. It seems to be interpreted that the reason of little difference between urban and rural is that the rural residents do not feel the rough and objective living condition of the rural area. Thus, even if the objective condition of the rural area could not influence the subjective living condition. To measure the relative influence of the five independent variables to the dependent variable, subjective life satisfaction, we used multiple regression analysis. In urban, the five independent variables affect to the life satisfaction after the control of other variables. However, in ruralthe four variables of income, health leisure, and other family relationship except husband-wife relationship affect to the life satisfaction. The importance of income for the life satisfaction from the many previous works is reaffirmed by this study. Development in communication and transportation has been closing the gap between the living standards of urban and rural persons. Despite these developments, tangible or objective differencesin income, environment, etc., remain. The purpose of thisstudy is to analyze how residents of urban and rural view andrate their quality of life. This is accomplished by comparing their subjective answers to questions about income, health, leisure, husband-wife relationship and other family relationship, five influential factors that contribute to one’s quality of life. Averaging the answers in all five variables, we find that people are generally satisfied with their quality of life. However, upon controlling income and leisure variables, both persons are unsatisfied. In health, urban residents are satisfied while rural are not. In husband-wife relationship and other family relationship, both urban and rural residents are satisfied. In comparison to urban life, rural life generally has harsher living conditions (an objective factor) that affect one’s subjective satisfaction evaluation. Of the five variables, health followed by family relationship and income show the biggest differences in satisfaction levels. When considering sex, age, education, the study shows that in urban, the five independent variables are associated with dependent variables. In rural, with the exception of the husband- wife relationship, the other four independent variables are also in association with the dependent variables. After control of other variables, analysis results show that independently, each variable affects life satisfaction. For urban, the most influential variable is income followed by health, other family relationship, husband-wife relationship and leisure. For rural, income is also the most influential variable, followed by family relationship, leisure and health. The result shows that income is the most important factor in determining a person’s quality of life. This same result was also found in previous studies, emphasizing once more, the importance of income.