With its social and economic development, Taiwan's industrial structure has undergone a change; the service industry has become the backbone of its economic development. Under such circumstances, recreational sports clubs are experiencing drastic competition; some are now adopting a personnel streamlining policy to reduce costs and to increase profits, while putting great effort into improving their service quality. Service culture is part of organizational culture; it not only emphasizes the enhancement of service quality but also focuses on service ideology and service attitude. Therefore, this study aimed to explore the formation of service culture in recreational sports clubs from the perspective of organizational culture. In addition, suggestions are proposed as references for future promotions and for relevant club managers.