本研究目的在探討臺灣地區運動觀光資源之吸引力與民眾偏好之現況與關係，採「運動觀光資源」的觀點進行深入探究。篩選臺灣地區451個其有發展運動觀光潛力的資源、作為研究樣本，再以自行發展之「台灣地區運動觀光資源、吸引力及偏好調查表」為工具進行抽樣調查，有效問卷為892份。研究結果如下：一、臺灣地區運動觀光資源其吸引力的前3名依序為綠島潛水、合歡山登山賞雪、蘭嶼水域，顯示臺灣運動觀光資源、以水域資源、地質資源、及人工資源較其吸引力；二、民眾對運動觀光資源偏好前3名依序為綠島潛水、蘭嶼水域、合歡山登山賞雪，顯示民眾較偏好水域資源及地質資源；三、台灣地區運動觀光資源吸引力與民眾偏好之間其有高相關；四、台灣地區運動觀光資源、吸引力雖能引起民眾偏好，但是運動觀光資源、吸引力明顯高於民眾對資源、偏好，其間仍有顯著落差存在。

The objective of this study is to investigate current status and relationships of the attractiveness and current public preferences of Taiwan's sport tourism resources. The study therefore applies a "sport tourism resources" perspective, sampling 451 potential sport tourism resources in the Taiwan area. We then use the "Attractiveness and Public Preferences of Sport Tourism Resources in the Taiwan Area" questionnaire developed for this study and a convenience sampling method to survey individuals aged 16 and over who have participated in sport tourism within the previous year. In total, 892 valid questionnaires were returned. The results of the survey analysis are as follows: 1. The three most attractive sport tourism resources in the Taiwan area are, in order: diving in Green Island, seeing snow on Hehuan Mountain and the ocean at Orchid Island. In other words, Taiwan's water-based and geological attractions are more attractive than its man-made attractions. 2. Diving in Green Island, the ocean at Orchid Island and seeing snow on Hehuan Mountain are the three sport tourism resources in Taiwan 3. There has a high correlation between sport tourism resources attractions with the public preference, which is the high attractive sport tourism resources are more likely to cause the public preference. 4. Taiwan sport tourism resources attractive can cause the public preference, but the sport tourism resources attractive significantly higher than public preferences, during which is still a significant gap exists.