The purpose of this study was to explore the recreational experience of whale watching tour, and built the recreational experience of whale watching tour model. The research methodologies were applied the factor analysis and structure equation modeling to test the fits and linear relationships of the model. The results indicated that the model was fixed, and the parameters in the recreational experience of whale watching tour model were supported and built after the three correlations were connected. The conclusions showed the recreational experience of whale watching tour model was built, and there were significant linear relationships among the variants. The recommendations are that the Yilan county government can promote the recreational experience of Wushi Fishing Harbor whale watching tour, the admission combo can be the strategic alliance from the different business and activities such as the surfing and paragliding in Wai'ao beaches, the people can enjoy the whale watching tour as well as other activities experiences.