We intend to survey the effects of spa occasion, spa involving tendency from the customers and living standard chart with questionnaire on the living quality at Tainan area, Taiwan. Comparative involving tendencies showed that medium tendency had the highest preference and then high tendency and followed by low one. Generally, most spa clients have the good living standard. The essential influential factors for the living quality of customers are age, marital status, number of children, educational level, average monthly income, work under pressure and good mood for living etc. Both of the number of yearly involving & every monthly spa consuming have great effect on the living quality of customers.