Taiwan is famous for its beautiful scenery. In addition, it is an island and is rich of water resource. Therefore, it has large potential for developing recreation water sports. Whitewater Kayaking Sport in Taiwan has carried out for about 34 years since it was introduced by Professor He of Tunghai University in 1976. At beginning, due to the limitation of regulations, this sport didn’t catch people’s attention. It wasn’t thriving until our government realized the importance of maritime sports. The purpose of this study was to probe for the motivation and development of whitewater kayaking sport in Taiwan and further to make conclusions. In order to analyze the data collected, the case study adopted Literature Analysis, Historical Research Method, Fieldwork Research and interview. The results were as follows: 1. White water kayaking sports were player-controlled. Taking part in white water kayaking sports could help us enjoy the joy from the nature. This sport needed players to work together. In addition, it could help players train their skills and guts and develop team spirit. 2. White water kayaking sports didn’t start to develop until Professor Ho of Tonghai University came back from America. Many associations of white water kayaking sports have been established since 1988, which was also the foundation of white water kayaking sports in Taiwan. 3. White water kayaking sports in Taiwan were mainly advocated by non-official organizations. The regulations of management in water sports needed revising in order to get more people involved. 4. Discarded dams and excessive development made the qualities of rivers worse. They also influenced the safety of white water kayaking sports and the feelings of white water kayaking players. 5. Safety is the most important as it was mentioned in the interview and the literature review. According to the conclusions of this study, suggestions were offered as references to whitewater kayaking sport in Taiwan and to further studies.