本研究以文獻分析與德爾菲法建構臺灣地區海域休閒運動與觀光遊憩產業結構。研究對象為13 位海域休閒運動與觀光遊憩產業專家學者。文獻彙整階段歸納出「海域運動建築業」、「海域運動製造業」、「海域運動批發業」、「海域運動零售業」、「海域運動用品租賃業」、「海域運動教育服務業」、「海域運動娛樂與休閒業」、「海域運動其他服務業」等8 個產業層面，55 項行業類別；再經由德爾菲法研究，顯示臺灣地區海域休閒運動與觀光遊憩產業結構涵蓋「海域運動營建業」、「海域運動製造業」、「海域運動批發業」、「海域運動零售業」、「海域運動用品租賃業」、「海域運動教育服務業」、「海域運動娛樂與休閒業」、「海域運動其他服務業」等8 個產業層面，43 項行業類別。建議後續研究可依據本研究所建構之海域休閒運動與觀光遊憩產業分類架構，參考歐美先進國家之產業發展策略，進行此一領域產業經濟效益之評估與探討，亦可透過學術單位與政府部門，以本研究架構進行臺灣海域休閒運動與觀光遊憩產業盤點分析，做為產業升級或產業組織未來優先強化之參考方向。

This study built the structure of the marine sports, recreation, and tourism industry in Taiwan using the literature analysis method and the Delphi method. The research subjects were 13 experts / scholars from the marine sports, recreation, and tourism industry. During the literature synthesis phase, a total of 8 types of businesses, including ＂marine sports construction＂, ＂marine sports manufacturing＂, ＂marine sports wholesale＂, ＂marine sports retail＂, ＂marine sports appliance rental＂, ＂marine sports education and service＂, ＂marine sports recreation and leisure＂, and ＂marine sports other＂ businesses, and 55 trades were summarized. According to the results of the Delphi method, in Taiwan, the structure of the marine sports, recreation, and tourism industry covered 8 types of businesses, including ＂marine sports construction＂, ＂marine sports manufacturing＂, ＂marine sports wholesale＂, ＂marine sports retail＂, ＂marine sports appliance rental＂, ＂marine sports education and service＂, ＂marine sports recreation and leisure＂, and ＂marine sports other＂ businesses, and 43 trades. It is suggested that further study can adopt the classification structure of marine leisure and sports and tourism industry in the research. Consult the advanced countries industry development strategies to investigate the economic value of this area. Also academic institutions and government departments can analysis marine leisure and sports and tourism industry to provide the reference to develop of industrial upgrading and organizations straighten in industry.