醫療觀光是以醫療護理、疾病與健康、康復與休養爲主題的觀光旅遊。本研究以深度訪談法針對臺灣醫療觀光發展的現況以及可行性做一探索性分析。經訪談結果得知，臺灣發展醫療觀光的目的包括增加觀光市場、改善醫院財務以及創新產業。發展至今，不論醫界及觀光業界都已積極投入，但尚未成型。以優劣勢分析，臺灣具有醫療水準高、儀器優良、華語市場等優勢；劣勢則爲醫療糾紛、政治、國際化程度以及法規等。機會方面主要爲政府已將醫療觀光列爲重點發展項目以及開放大陸觀光等。主要威脅則爲鄰近各國的競爭。依據研究結果，建議臺灣發展醫療觀光應由亞太地區、華人市場做起，與國際接軌，政府應參與協助發展，產業之間應加強整合。

The medical tourism is defined to take medical care, control disease, recovery healthy, recreation and tourism in the same way. The major goal of the present study is using in-depth analysis to analyze the current status and accessibility of medical tourism in Taiwan. The result shows that important goals of the medical care tourism development are to expand tourism market, to improve hospital finance, to innovate tourism industry. But these goals have not been well achieved yet. This study uses SWOT analysis to see the feasibility and problems of the medical tourism development. The strength is that Taiwan has high medical standards, fine instruments, and the use of Chinese language. The weakness includes medical disputes, political disturbance and limited regulations. The opportunity is that medical tourism has been put at a good priority in the governmental policy. Also tourists from mainland China will be widely opened. Major threats are the keen competitions from adjacent countries. This study finally makes suggestions that the medical tourism should focus on the Chinese customers in Asia and pacific region and the government should do efforts to integrate various kinds of related industries.