Several issues including visitors' comments on hardware facilities of sports and leisure activities, equipments, service and management according to the location of different lidos, visitors' gender, marital status, age, personal income and education background in selected eight lidos in Northern, Middle and Southern of Taiwan. Six factors, like "view", "developments of sports and leisure resources", "cleaning facility", "affiliated facilities for activity", "field" and "operation management" were built in factor analysis. Results of Pearson analysis were shown that "view" and "cleaning facility" had the highest positive relationship with "operation management" and influenced on each other. T-test indicated that the location of different lidos had significant difference with gender. MANOVA analysis revealed that age, education background, marital status had significant interactions with individual monthly income. By knowing the leisure motivation of visitors and their comments on software and hardware facilities of a lido, the outcome of this study could be extended to understanding of visitors' actual needs for leisure. It is very useful for the management of a lido to have the information of visitors' potential demands in order to create advance services for satisfying these demands, and on the other hand, to develop new customers and raise the usage frequency of leisure resources. The results of this study can be referenced by management authorities of beaches and watering activities or as a basis of development of watering activities, upgrade of software and hardware facilities, quality or comments of equipment and service.