Canoeing and kayaking are gaining in popularity among all of the leisure activities, and are affecting the development and promotion of local economies. This study attempts to analyze and evaluate the potential of developing canoe/kayak activities, based on the evaluation model developed by Huang, Kwan, & Chu (2008), which provided an index for evaluating the development of canoeing/kayaking sites on Taiwan rivers. The methods of linear summation and grey relational analysis were used. The aim is to define future operational planning for these activities, and provide a legitimate basis for leisure site development.Five renowned canoeing/kayaking rivers in Taiwan were used for status investigation, in order to explore their respective leisure value and potential: Wulai-Nanshi Creek, Nantou-Shuili Creek, Kaohsiung-Laonong Creek, Kaohsiung-Zhuokou Creek, and Hualien-Siouguluan Stream. The results showed that: (1) Of the special site conditions under the four major aspects proposed by Huang et al. (2008), ”water quality” and ”water temperature” indicated no discriminant validity, and hence were deleted; (2) In terms of the linear summation, overall evaluation indicated that different survey points demonstrated different environmental properties, as well as different potential and values; (3) Based on the analysis, the leisure potential of the five rivers, ranked in descending order, were Siouguluan River, Zhuokou Creek, Nanshi Creek, Laonong Creek, and Shuili Creek.