This study investigated the relationships among leisure involvement, recreation specialization, and flow experience in surfing and whether the leisure involvement, recreation specialization, and flow experience of the surfers varied with their background variables. We adopted a questionnaire survey and purposive sampling to collect data from surfers on the northern, central, southern, and eastern coasts of Taiwan. A total of 350 formal questionnaires were distributed, among which 302 valid samples were recovered, thereby accounting for a valid recovery rate of 86%. The results of the canonical factor analysis presented a positive canonical correlation between the leisure involvement of surfers and the recreation specialization of surfing; greater leisure involvement in the participants corresponded to a greater degree of recreation specialization. The leisure involvement and recreation specialization of surfers can be used to effectively predict their flow experience.