The purposes of this paper were to study the golfers' performance and the winning determinants of the Ladies Professional Golf Association (LPGA) in 2010. This study used two-stage Data Envelopment Analysis (DEA) to measure the efficiency scores of lady golfers in first stage, and conducted Tobit regression analysis to explain the variations of the efficiencies of lady golfers. The main empirical results included: There were 8 golfers include Yani Tseng achieved efficient approach, and 103 golfers include Candie Kung, Amy Hung and Teresa Lu were inefficient. There were significantly positive effects of item ”putts per round” and ”money leaders” on the efficiency scores; but negative effects of item ”driving accuracy percentage,” ”driving distance,” and ”greens in regulation percentage.” These major skills were the determinant of LPGA tournaments in 2010. Conclusions revealed this study was the first attempted application of censored data model or limited dependent variables model of sports domain in Taiwan, and the results of Tobit regression analysis explained how golfers advance efficient and competitive.