In the rapidly-changing era of the 21st Century, people have lived with heavy workloads and high levels stress. The slogan of "work is leisure"-through the vacation to release work stress and pain-has become an indispensable part of people's lives. To meet the demand, the E-Unite group plans a new investment of 10 billion New Taiwanese Dollars, and proceed with 23 million ping of land development. The schools, resort hotels, exhibition areas, shopping trade circles, playgrounds, etc., in the Guanyin Mountain area of Dashu Township, Kaohsiung County, will he called "Yi-Da City". The topic of this study is to explore Kuanyin Mountains Yi-Da City's tourism industry, through literature research and a SWOT analysis of the "Tian-Yue International Hotel" to analyze the strength, weaknesses, opportunities and threats, as a reference for future business direction. The conclusions will include that tourism in "Yi-Da City" needs to strengthen, as follows, in the future, if it intends to maintian sustainable business: (I) To open up new connecting roads to National Road 10 in order to facilitate traffic. (2) To extend the light rail transit of the Yang-Chao section as far as Yi-Shou University. (3) To combine with different industries an alliance for expanding sales channels. (4) To increase media exposure. (5) To issue a package coupon of combined marketing strategy. (6) To merchandise goods which show cultural characteristics of Taiwan as part of a cooperation with government agencies to promote to foreign tourists. (7) To reward internal consumption. (8) To strengthen the marketing of the area during the slack season.