It has been 16 years for the integrated resort development in Taiwan since 1995. However, the issue of site selection has not yet reached the agreement. The current research thus applies hybrid MCDM (multiple criteria decision-making) model to research for the feasible strategy from academic's viewpoints, particularly aiming at the critical timing before the referendum of opening up for gaming industry in Matsu. The results indicate that the impact level of economic development surpasses other dimensions, followed by location, social security, accessibility, environmental protection and political climate. As for the relational level, political climate ranks the first. The second one is location and accessibility places the third. Among selected dimensions, economy development, environmental protection and social security are the ones impacted by the others. Regarding the weight analysis, both economy development and social climate scores the highest points, while the lowest one goes to location. The best selected site for integrated resort in Taiwan is Penghu and the least preferred location is Chengnan, Taichung city, with simultaneously considering maximum group utility and minimum individual regret.