Philosophical Counseling involves the relationship between philosophical counselors and clients, as well as how philosophical counselors assist clients to untangle their dogmatic ties and problems through certain steps and methods in the process of the dialogue. Moreover, it involves perspectives and attitude of the philosophical counselors as well as intention and actions of the clients. Professional ethical issues of the philosophical counselors, various approaches adopted in the process of counseling, whether the interaction of both parties is intersubjective or client-centered, and whether autonomy and selfesteem of the clients can be respected, are all necessary to be re-examined. Although Philosophical Counseling procedures proposed by the western scholars can be imitated, yet there are still differences between cultures. Hence, when Philosophical Counseling procedures are going to be practiced in Taiwan, localization should be performed in order to accommodate its characteristics. This article aims to respond the Philosophical Counseling approaches proposed by contemporary scholars by ways of listening, respect, empathy and equality of Philosophical Counseling relationship as the life care approach, focusing on the Buddhist texts. Moreover, the local Buddhist Philosophical Counseling model can be built. In addition to the introduction and the conclusion, this articles is divided into four parts. First, the caring relationship between philosophical counselors and clients. Second, the caring process of philosophical counselors and clients. Third, the quality of the relationship between philosophical counselors and clients. Fourth, the intersubjectivity field of philosophical counselors and clients.