Though confronting the global green hotel trends, Taiwanese green hotels are still few and strive for competition. It is mainly due to the uncertain market positioning and the lack of value creation. To solve this problem, the study is aimed at exploring the market positioning and value creation strategy of green hotels to compose the survival strategy. The method of on-line Judgmental Sampling is used to investigate those consumers with consuming experience of hotel accommodation in Taiwan. It turns out that there are 330 questionnaires available for analysis using SPSS 22 software and IOA (Innovation-Opportunity Analysis) model. The result indicates that the older consumers with higher education and incomes are more concerned about the environmental issues than the others. Also, there are 7 dimensions and 26 criteria are derived as the key market factors of green hotel. Of them, “basic hotel conditions”, “government initiatives”, “opportunities” and “consumers environmental awareness” reach to the level of very importance. Generally, the degree of importance emerges higher than that of satisfaction of each criterion. Furthermore, the IOA model identifies the positioning of the green hotels. It can be labeled as ‘deepening environmental protection’, ‘consolidating green leagues’, ‘improving service quality’ and ‘cross-industry campaign’. Corresponding to each market position above, the innovation strategy can thus be proposed as “to innovate”, “to sustain”, “to reform” and “to create”. Finally, the implications are presented, hopefully, to be useful for survival strategy of green hotels.