Under the Taiwan tourism industry develops continuously, so it is quite important to integrate and analyze the tourism and recreational resources and lodging industry. Based on the tourism and recreational resources and lodging industry in Taoyuan County, this paper conducts the correlation analysis on spatial distribution of Taoyuan County lodging industries and various resources of tourism and recreations via GIS Kriging Method of Spatial Statistical Analysis and Overlay Analysis. This study focuses on pensions and hotels in cities and counties of Taoyuan County as well as both natural and cultural resources to investigate and collect data, so as to explore the correlations between the so-said resources and lodging industries. The results reveal that: (1) pensions are highly related to tourism resources while hotels are lowly related to it. It can be speculated the quantity of pensions in future based on the number of ancient roads and festival activities. (2) Three clusters can be determined in line with the distributions of lodging resources in cities and counties of Taiwan, i.e., hotel oriented (district of hotels), neutral type (district of hotels and pensions) and pensions oriented (district of pensions). Besides, based on the distribution of tourism resources, it can also be divided into three clusters, i.e. human resource oriented, neutral type and natural resources oriented. (3) Through the Kriging Spatial Statistic Analysis with geographic information system, it can estimate the spatial contour map for lodging industries and tourism resources to conduct overlay analysis, finding that Daxi Town and Guanyin Town are higher in spatial distribution. Based on the analysis results, the paper provides a timely planning opportunity for introducing multivariate information of tourism and recreational resources, to be served as a reasonable reference for the development of tourism in all cities and counties in Taiwan.