The main purpose of this study is to investigate tourists' perception upon their involvement at Guan-zi-ling Toong-Mao Spa Resort, in Tainan County. Total 150 questionnaires were administered and 113 were acquired effectively. This study employed t-test and one-way ANOVA statistic analysis. The result of this study was that there is no difference in tourists' involvement regarding respondents' gender, age, education background, personal income, and residence. However, there is significant difference upon involvement degree of hot spring tourists according to their different marriage status, and different occupations. Married tourists' involvement degree is significantly higher than unmarried so as commerce involvement is higher than students'. This finding could provide some suggestions for related industries, government, and future researchers as well.