It has been theoretical recorded that Taiwan initiated its first baseball team in 1906. Therefore, the over hundred year’s develop process has established a stead foundation for baseball tourism in Taiwan. As the part of culture system, baseball can be explained in terms of value (health, sportsmanship, and patriotism), system (world, local baseball championship), and implements (facility, equipment) aspects. Based on such culture structure, and to benefit the baseball culture tourism, the study proposes the following suggestions: 1. Built a target baseball park, 2. Establish the baseball museum, 3. Form a baseball league alliance and 4. Host international baseball tournament. Hopefully, the embarrassing situation regarding the gambling scandal can be banished by the development of baseball culture tourism industry.