Baguashan is located in Central of Taiwan where cross through Changhua and Nantou County. Agriculture and Animal Husbandry industry has been developing for a long duration in Baguashan area; in recent policy, “One Town, One Product” has been promoting by Ministry of Economic Affair, it causes that Changhua Government advances the local industries and distinguishing features. Since the county highway No.139 is connected with national freeway No.1 and No.3, North Baguashan becomes one of most important area to develop tourism industry. Qualitative research method is adopted in this study, which is based on Tourism Development Strategy and Tourism Resource Integration theory as a structure; by doing in-depth interview process, to discover the said and unsaid messages and perspectives from different sides. As a result, several ideas have been found, caused the difficulties of development, as below: 1. Shortage of accommodation 2. Inconvenient transportation3. Local industries need to be integrated 4. Lack of required resources5. Policies are limitedIn addition, the suggestions of implementation and planning are proposed in this study. It is hoped that the suggestions will be utilized by Local Government or related groups:1. Constructing the bike Route and alameda in North Area.2. Instituting the cooperative alliance.3. To Counsel the local industries.4. Establishing infrastructure: electronic facility, irrigation canal.5. Loosen land policy.