The purpose of this study was to extract the factor structure of coping strategies and to examine their direct and indirect effects on burnout. Eight hundred thirty four valid responses obtained from primary caregivers of impaired persons aged 65 years old and over living in the community were analyzed. The results of covariance structural analysis were as follows: Three second order factors, including "Approach", and "Avoidance," and "Support seeking," were extracted. Five factors, "Keeping their own pace," "Positive acceptance of caregiving role," "Diversion," "Informal support seeking," and "Formal support seeking," were extracted as first order factors. "Keeping their own pace," directly decreased burnout and "Diversion" indirectly decreased burnout through caregiving in involvement. "Informal support seeking" directly increased burnout and "Positive acceptance of caregiving role" indirectly increased burnout through caregiving involvement.