This study is to explore the current situation of service quality and perceived value of the theme park visitors, the differences in service quality and perceived value between different background variables, and to explore the relevant situations of the two aspects. This research method adopts a questionnaire survey method and uses the ＂The Theme Park Service Quality and Perception Value Scale＂ as a research tool to sample visitors to Lihpao Land. A total of 194 questionnaires were issued, and 178 valid questionnaires, the effective recovery rate was 90.8%. The questionnaire data was analyzed by SPSS for Windows version 18.0 with descriptive statistics, one-way multivariate analysis (one-way ANOVA), post-fee comparison and Pearson product difference. The results showed that: 1. Lihpao Land Among the tourists are women; the ages are between 16 and 25 years old; the occupation is students; the education level is mostly by university (special) and ticket type. 2. The quality of service products is divided into four aspects: service care, service reliability, service responsiveness and service tangibility. The service response score is the highest, and the lowest is service tangibility. 3. Different ages and educational levels have significant differences in the ＂service tangibility＂ facet in the quality of service products, and the perceived value is also significantly different. 4. The tangible and perceived value of services are the most relevant. Visitors are very satisfied with the service of the staff in the park, but the publicity of the facilities and activities in the park is acceptable. The operators can increase the surrounding hardware and plan similar programs such as family day to attract more tourists.