Work does not occupy the entire human life any more. Along with the practice of two-day weekends, the attitudes towards leisure life are changing with increasing holidays. When the income is enhanced, consumers, after deducting essential household and personal expenses, would turn to seek for family or individual emphasized leisure in order to enhance the overall quality of life. Accordingly, employees in leisure industry in northern, central, and southern Taiwan are randomly sampled. Total 300 copies of questionnaire are distributed on-site, and 264 valid copies are retrieved, with the retrieval rate 88%. The research results could help understand the overall environment in current leisure industry and the development trend of leisure industry to further grasp the business model, business strategies, and development characteristics. The empirical analyses could provide leisure industry with reference for improving future business strategies.