Purpose: This study focused on the operation performance analysis of the "participating area," of National Taiwan University (NTU) Sports Center and captures the approach and implementation of sport facility management. Methods: This study adopted descriptive statistical analysis including frequency distribution, and percentage to analyze the recently annual cost data and operating performance from National Taiwan University Sports Center Steering Committee auditing report. Results: There are all together 3 findings shown below: 1. The fitness center and swimming pool usage rate of over 50% have exceeded the most proper carrying capacity. The usage rate of the squash courts, badminton courts, and the aerobic rooms still stay below 50%. 2. Regarding the total operational expenditure, personnel expense take up 24%, ranked number, followed by 21% of depreciation, and 16.84% of overhead expense, which indicated that personnel cost, depreciation cost and the overhead cost are major cost of the leisure participating area of NTU sports center. 3. The overall operation performance of the leisure participating area of NTU sports center did not reach the break-even point yet. However, the fitness center, badminton courts and squash courts of the leisure participating area did get beyond the break-even point. The swimming pool gets the biggest net margin, followed by judo rooms and table tennis rooms. Conclusion: The approach of keeping cost down strictly, making the most of promoting and marketing force to remain the old customers and create new customers, developing the new products with higher margin, and educating staff to provide a better service is suggested. The Performance evaluation and incentive system is also strongly to adopted to help to reach the break-even point. The findings can be provided as a benchmark for operating the NTU Sports Center, and for other sports and recreation centers of other domestic universities as well. The follow-up research is recommended to conduct on other sports facilities of NTU Sports Center, and to analysis the minimum consuming person-time demanded for the break-even goal, based on the population within the catchment area, together with the survey on the sport consuming population, consuming ability and the exercising frequency within the catchment area.