As Taiwan walks into 21St century, The life style and leisure pursuit of Taiwanese peoplebecomes more diversified. This trend encourages the investment and development ofRecreational Sport Industry in Taiwan. Due to the geographic advantage, aquatic activitiesand facilities becomes of the most popular form of leisure activity. The participation ofvarious type of aquatic activities not only enhance health fitness but also upgrade quality oflife among Taiwanese people. The purpose of this study was to describe the New Era Swimming Club from strategicperspective. A detailed description and in-depth analyses were provided. The results of this study would serve as a guideline for those interested in involving in themanagement of aquatic center.