The establishment of artificial reefs helps enrich fisheries resources and increase the catch and benefits for fishermen. The Taiwanese government's effort to enhance the marine recreation industry has added further benefit to marine recreational activities. This study discusses whether tourists with different attributes display significant differences between their pre-trip expectation and their post-trip satisfaction towards diving recreation activities in artificial reefs. The five dimensions in which expectation and satisfaction are considered include convenience of transportation, spectating experience, activity safety, ecological conservation, and other factors such as law and regulation. This research applies Importance and Performance analysis (IPA) to discuss tourists' assessment of recreational diving in artificial reefs. This discussion will serve as a reference for future government policies towards artificial reefs.