This research probes into the present situations of management, the problems, and the managing strategies of the hot spring hotels in Taiwan. Combined with the qualitative research and SWOT analysis methods, the sampling is constructed on the semi-structured interview with six owners of the hot spring hotels in Miaoli County. The results of the study are showed as following: (1) Most of the owners of the hot spring hotels perceive that the Hot Spring Law is not feasible for the business development, for example, the application procedure is much tedious, and the authentication operations seem to have some improper aspects; (2) Only one No.62 main road connection with hot spring area which really constraints on the business development in case of the earthquake or severe weather happened; (3) Most of hot spring hotels lack of the investment on new construction, employees training / education and marketing research; (4) There is no member association to assist hot spring business development in local area; (5) Need more marketing strategies to enhance the hot spring business development; (6) The expanding on the business without rational control which may diminish the hot spring resource in local area. Finally, concrete suggests are proposed for both local hot spring hotels and government based on the results of this research.