A two-sided matching decision-making method based on regret theory and interval-valued intuitionistic fuzzy set is proposed. Firstly，based on the scoring function，the interval-valued intuitionistic fuzzy evaluation matrix given by the elderly and caregivers is transformed into a scoring function matrix，and the entropy weight method is used to calculate the weights of evaluation criteria. Then，based on the utility function and regret theory，the regret value matrices of both parties are obtained. With the goal of maximizing the satisfaction of both parties，a two-sided matching optimization model is established. Finally，the feasibility and effectiveness of the proposed method are verified through a case study of matching elderly people with caregivers.