It is according to ISPA (International SPA Association ) that Taiwan becomes to the important place of Asian-Pacific Day Spa. ISPA divides spa into seven kinds: Destination Spa, Resort or Hotel Spa, Day Spa Medical Spa, Mineral Spring Spa, Club Spa and Cruise Ship Spa. The Day Spa is setted up in the city and offers a variety of professionally administered spa services to its clients on a day basis. The study uses Grey Relational Analysis . The conclusions are : 1.It is the biggest with related degree of promotion and the lowest with related degree of price. 2.The spa industry makes different marketing strategies to different customers paying attention to factors. Firstly, the single women are at the age of 21to 50 years old, who lived in Taichung are engaged in the commerce, the incomes are between 30,000 and 40,000 or more than 50,000. They pay attention to the products . Secondly, the education levels of the consumers are under the vocational school and its incomes are below 30,000 or between 40,000 and 50,000.They pay attention to the courses of treatment. Thirdly, the consumers of living in Taipei who got married and engaged in other trade. They pay attention to the place. Fourthly, the male consumers pay attention to the price. Finally, the education levels of the consumers are university and engaged in the personal service. They pay attention to promotion.
