本研究乃針對2006梅飛色舞活動效益加以評估，以參與此次活動之遊客爲主要調查對象。藉由調查結果探討主題觀光活動所帶來之效益，並進一步分析其經濟效益，作爲未來類似活動策劃、市場行銷方向與後續相關研究之參考。本研究結果發現1.參加梅飛色舞活動的遊客屬性以女性、年齡在21-45歲、職業爲軍公教、教育程度爲大專、參與原因以放鬆自己、每月收入以3-4萬及2萬以下、居住地以南部者居多；2.本次活動遊客認知最重要的首推資源認同；3.遊客在參與此次活動後的符合程度高；4.預估此次活動帶來的經濟效益評估爲6, 814萬8, 000元等重大發現。

In this study, the focus is on the evaluation of performance with respect to the activity of "Plum Blossom & Mineral Spring in 2006." The tourists joining in the activities are the main target of investigation. The results reveal the benefits related to the discussion of theme tourism activities. Furthermore, the economic benefits are also analyzed which can be applied to the strategy of similar activities, marketing orientation and continual related research for reference. The findings from the current study can be characterized as follows. First, the attributes of the tourists joining in the activity of Plum Blossom & Mineral Spring are mostly female, aged from 21 to 45, vocational of military officials, public servants and teachers, college or university educated. The reasons for joining are to relax themselves. Their monthly income ranges from twenty thousand to forty thousand of new Taiwan dollars. And, most of them live in the south of Taiwan. Second, the most important of tourists' recognition in this activity is the common understanding of the resources. Third, the level that the tourists meet the standards is high after this activity. Fourth, the economic benefit brought from this activity is estimated around sixty eight million of new Taiwan dollars.