The main purpose of this study was to discuss the differences of the respondents' perceptions on the recreational attributes of different theme park based on the theory of market positioning. We hope that managers of theme park could use the study result as a guide to recon- sider their market position and repropose their marketing strategies. This study concluded 11 attributes through literatures reviews, including recreational facilities, security, theme park atmosphere, service quality, environmental quality, performances, price, theme, uniqueness, location convenience, visibility and program of activities, be the basic of the questionnaire. This research utilized the questionnaire investigation methods from eight famous theme parks in Taiwan to drew 240 questionnaires. Data were analyzed by Multidiminsonal Scaling Method (MDS). According to this study, Janfusun Fancy World, Leofoo Village Theme Park and Formosan Aboriginal Culture Village are leaders; Yamay Resort, Farglory Ocean Park, Formosa Fun Coast, Window on China and Wanpi World Safari Zoo are potential competitors. The result also reveals all of these theme parks cannot meet the need of the tourists.