For the past years many marine sports were becoming important for the Taiwan government because these marine sports were recognized for Olympic Games. Penghu recognized as one of the top three destinations good for wind surfing and Taiwan government spent money to establish a wind surfing training center at Penghu. Therefore, it is important for Taiwan government to investigate marine sports resources and propose marine sports development strategies. This study supported by Taiwan Sports Affairs Council was to propose marine sports development strategies for Penghu. The results of this research are: 1. Marine sports resources of Penghu are abundant, 2. Suitable marine sports need to be introduced to Penghu, 3. Marine sports is not enough, 4. Penghu is lack of human resources development strategy. Taiwan Sports Affairs and Penghu County Government should: cooperate with local schools to related human resources development, 2. offer budget to enhance the marine sports information center and training center, 3. establish management alliance strategy to promote tour packages of marine sports through the cooperation between marine sports professionals and travel agents.