國內外世代差異的議題，日益受到學術界和實務界的關注，在臺灣尚無以世代角度探討不同休閒態度與偏好的深究。本文以較具消費能力的X世代與Y世代進行相關休閒偏好之研究，研究結果發現：X與Y世代休閒偏好方面，X世代較喜歡郊遊野餐、觀光旅遊、聽音樂、參觀名勝古蹟、羽球、騎腳踏車、閱讀書報、看電影等8項休閒活動。其中偏好程度大於Y世代的是參觀名勝古蹟、閱讀書報等2項。Y世代較喜歡聽音樂、上網、看電影、觀光旅遊、郊遊野餐、露營、羽球、看漫畫、打電玩、逛街購物、戲水等11項休閒活動。其中偏好程度高於X世代的是聽音樂、上網、看電影、露營、看漫畫、打電玩，等6項。X與Y世代之休閒態度方面，不論X世代、Y世代或是整體受試者，其休閒態度越正向積極則休閒偏好程度亦較高。依據上述的研究結果，本研究建議相關休閒產業，可依不同世代的休閒偏，做進一步的休閒活動設計，如此，將會吸引更多的潛在消費族群從事休閒活動。

The topic on generational differences in Taiwan and abroad has attracted the attention of the academic and practical circles. There is no research in Taiwan studying different leisure attitudes and preferences from the perspectives of different generations. Therefore, this study focused on the leisure preferences of X-generation and Y-generation that have considerable consumptive abilities, and the results showed that: 1. Leisure preferences of X-generation and Y-generation: (1) X-generation: prefer picnic, sightseeing travel, listening to music, visiting historic monuments, playing badminton, riding bicycles, reading books, and watching movies; the favored preferences over that of Y-generation are visiting historic monuments and reading books. (2) Y-generation: prefer listening to music, surfing Internet, sightseeing travel, picnic, camping, playing badminton, reading comic books, playing video games, shopping, playing water; the favored preferences over that of X-generation are listening to music, surfing Internet, watching movies, camping, reading comic books, and playing video games. 2. Leisure attitudes of X-generation and Y-generation: The overall population of both X-generation and Y-generation showed higher leisure preference, when their leisure attitudes were more positive. Based on the above results, this study suggests to related leisure industries designing leisure activities based on the leisure preferences of different generations, in order to attract more potential consumers.