本研究之目的以Mathwick, Malhotra and Rigdon (2001)體驗價值包括之投資報酬(consumer return on investment)、服務優越性 (service excellence)、美感 (aesthetics)與趣味性 (playfulness)之因素，探討布魯樂谷與八仙海岸之消費者體驗價值之情況。運用因素分析、獨立樣本t檢定、多變量分析與相關分析進行回收問卷資料統計分析。結果顯示布魯樂谷與八仙海岸之消費者所佔比率差不多，其中男性、未婚、21至30歲、大專院校、月收入20,001-40,000元之消費者居多數。類別、性別、婚姻在體驗價值均有顯著之差異，年齡、學歷、月收入與地區在體驗價值均有顯著之交互作用。體驗價值因素之相關分析均達顯著水準，以「投資報酬」與「趣味性」、「投資報酬」與「服務優越性」的關係最密切。建議布魯樂谷與八仙海岸主題遊樂園加強遊戲趣味化與服務的特色，強化消費者之體驗價值，加深消費者對園區設施與服務的印象與認同，吸引消費者再次前來布魯樂谷與八仙海岸主題遊樂園。

Based on the experiential values theories of Mathwick, Malhotra and Rigdon (2001), including consumer return on investment, service excellence, aesthetics and playfulness, the purpose of this study was to discuss their experiential values after consumers visited Blue Lagoon and Formosa Fun Coast Theme Park. Analysis methods, such as factor analysis, t-test, MANOVA and correlation analysis were operated to analyze collected data through questionnaire. The results indicated that consumers visiting these two parks were at the same percentage. The majority of consumers was male, single, at the age of 21 to 30, had college education, and earned $20,001-$40,000 per month. Blue Lagoon or Formosa Fun Coast theme park, gender and marital status had significant differences in factors of experiential values. Age, education background, monthly income and resident location had significant interactions with experiential values. The outcomes in correlation analysis were shown significant difference, of which “consumer return on investment” had the closest relationship with “playfulness” and “service excellence”. It is suggested that Blue Lagoon and Formosa Fun Coast Theme Park strengthen distinguish service and amusing facilities in order to enforce consumers’ experiential values, deepen consumers’ impression, win consumers’ recognition of the theme park and importantly, draw consumers back to visit Blue Lagoon and Formosa Fun Coast Theme Park again.