This paper analyses the development of tourist industries and policy in Kaohsiung City. Using data from the Industry, Commerce and Service Census, we find that Kaohsiung is leading in value of production, units of enterprise and workforces in southern Taiwan's tourist industries. As a coordinator of tourist industries, the industry of travel agency in Kaohsiung also overwhelming southern Taiwan. Based on these advantages and improving tourist policy, this paper suggests that Kaohsiung City should enlarge her strategic role as the pivot for southern as well as eastern Taiwan tourism.