The study aims at discussing the current development state and difficult position of Taiwan wide aquaboard waterskiing sport, drawing a conclusion, and putting forward initial suggestions. The study adopts documentary analysis and interview. Through collecting relevant documents, interviews, and internet information, conduct induction, summary, analysis, and discuss, it was found that since Taiwan set up China Waterskiing Association in 1973, through decades of years development, reform, and promotion, in order to meet the requirement of International Waterskiing Association in 2006, it formally renamed as China Waterskiing & Aquaboard Waterskiing Association, although our water skiers have achieved good performance for many times in the world, because the absence of fund, the promotion of water skiing sport is facing the following problems: 1. absence of activity water area; 2. high consumption sport; 3. Haven't listed into the course of different-levels of school for promotion