The purpose of this study is to explore the market, the demand of tourists, and to evaluate the current appeal of tourism attraction in Tai-Ping City. The willingness of participation and feasibility of strategy alliance in recreational tourism are also being investigate by this study. Base on 292 valid tourist questionnaires, 212 valid resident questionnaires, and 23 in-depth interviews on key stake-holders. It is hoped to propose a complete strategy for recreational tourism development.