The Sports Administration of Ministry of Education proposed "White Paper on Sport Policy" in June, 2013. One of the three main ideas is "booming the sports industry". Because of the change of our nationals' life styles and the awakening of health and exercise, the era of nationwide exercise has come. On the other hand, sports and leisure activities will become daily needs of modern nationals. That is, sports and leisure industry and its related industries will turn into important elements to the overall economic system. In this paper, with literature analysis and on the basis of Kim & Mauborgne's book "Blue Ocean Strategy", its goal is not only to improve and create the value with customer demands by strategic thinking, but also to expect to reduce and eliminate unnecessary waste cost. Furthermore, we can draw up organizational policies and construct a systematic and efficient mode of value innovation to achieve the vision of sports and leisure industry.