The purpose of this study aims to investigate the distribution of the different types of recreational diving activities, its setting attributes, and diving participants' satisfaction in Taiwan. 979 usable surveys were collected in four diving spots in Taiwan. In particular, the important-performance analysis (IPA) was applied to reveal the relative importance of each diving spots in terms of its setting attributes and participants' satisfaction. Findings showed that (1) there were significant differences among diverse diving activities in different spots; (2) In different diving spot, there were significant differences of satisfaction in four setting attributes as physical setting, social setting, activity setting, and managerial setting.