Hotels are increasingly taking advantages of the Internet as a marketing tool able to provide direct contact with customers. This study evaluated the hotel's websites in Taiwan from a marketing perspective. Content analysis was used to analyze and compare the marketing practice on Internet. Using data envelopment analysis, this article analysis the impact of internet marketing on hotel performance. The result showed that internet marketing can improve the operating performance of tourist hotel. It is suggested that hoteliers should adopt a more strategic approach to the Internet, preparing the ground for direct contact with customers.