節慶活動是21世紀快速成長的觀光項目之一，消費者投入大量時間及金錢參與，政府亦藉此行銷城市、促進經濟或凝聚共識。1980年起，節慶活動議題廣受探討，參與節慶不再是單純休閒活動，其隱含價值或效益追求，「價值」有助產品選擇時做出決策，並影響態度及後端行爲。然而，以往針對節慶遊客的量化研究多以知覺價值與滿意度爲主要內涵，鮮有透過消費價值觀點探討者。元宵節是台灣多年來具規模的大型傳統節慶，本研究以台中市政府主辦之「中台灣元宵燈會」爲主體，以Sheth, Newman and Gross之消費價值理論探討2010年燈會期間前往參觀之遊客行爲，研究方式爲每日分時段於主要出入口進行問卷調查；透過對626份有效問卷統計分析檢視遊客選擇參觀燈會之潛在價值，並了解不同背景屬性在消費價值及滿意度上之差異，繼而由迴歸分析探討消費價值與活動內容對節慶滿意度之影響。研究發現：一、由因素分析將參與燈會消費價值分爲「創新獨特、唯美實惠、和諧享樂、人際群體及情境氣氛」等構面；不同遊客屬性與參觀行爲在消費價值及節慶滿意度部分構面具有顯著差異；二、遊客對節慶內容品質各構面滿意度均會顯著影響整體滿意度；消費價值僅部分構面對整體滿意度具顯著影響。本研究透過遊客參與燈會之多構面價值、發掘節慶活動多元觀點，並建構其與遊客滿意之關係，期提供後續研究及相關單位參考，規劃符合遊客需求之節慶活動以提升效益。

In 21st century, festivals have become one of the fast growing activities in tourism industry, which attract consumers to dedicate large amounts of time and money to participate in festivals annually. Government also utilizes festivals to market cities, stimulate economy, and build social cohesion. Festivals have been widely discussed since 1980s. Festival participating is no longer a leisure activity; it implies the pursuit of value or benefit. "Value" not only assists consumers to make decision for different products, but also affect attitude and post-purchase behavior. However, most of quantitative research of festival was focused on the perceived value and satisfaction. Very few festival researchers discussed about the concept of consumption value. Lantern Festival is large-scale traditional celebrations in Taiwan. This research has taken "2010 Central Taiwan Lantern Festival" as main subject to discuss tourists' behavior based on the theory of consumption value and market choice behavior, which was proposed by Sheth, Newman and Gross. Tourists visiting Lantern Festival in Taichung were asked to fill out the questionnaires at separate exits under different time schedules. Purposive sampling method was used and 626 valid questionnaires were collected. The purpose of this research is to find out the potential consumption values, and whether the different backgrounds of Lantern Festival tourists affect their consumption value and satisfaction, also examine the relationship between consumption value and satisfaction by using multiple regression. The findings show: 1. consumption value was divided into five dimensions by using factor analysis; moreover, there are significant difference on consumption value and satisfaction among tourists with different demographics and participating behaviors. 2. there are significant positive correlation between the five major consumption values and satisfaction. Finally, recommendations for related governmental agencies and future studies are provided.