Health tourism is a new blue ocean strategy of economic development in many medical service organizations and countries. This trend is due to the old preserving health grow up, the workers ease off the pressure by travel, people want to shape their body and the financial crisis exists in Taiwan's national health insurance system. In Taiwan, the development of medical tourism also attracts more attention. In this research, we analyze the medical tourism cognitions and needs of Taiwanese. Through understanding the demand of Taiwanese, we hope to contribute the concrete suggestions to hospitals and the government when they attempt to develop the frameworks of medical tourism. Furthermore, with successful strategic alliances in health care services and tourism, it will improve Taiwan's medical outsourcing facilities and attract more medical tourism patients from other countries in the world.