Tourism can benefit economic of the country as well as stimulate the local market. It is considered as one of the strategies for country’s economic development. In the meantime, food is recognized as one main key attractions of tourists to experience during their trips. Therefore, knowing the customer is important to become competitive in the market. Considering the current Covid-19 pandemic which affect the economic downturn situation, this study aims to provide consumers’ insight which entrepreneurs and local food stores in Taiwan could refer to when preparing marketing strategies and activities to attract Thai tourists and stimulate Taiwanese market when the post-Covid-19 arrives. The purpose of this research is to understand the factors behind Thai tourists’ decision making towards food consumption during visiting Taiwan including motivative factors and preventive factors. The data were collected using qualitative methods by conducting an in-depth and semi-structured interview. The results disclosed four motivative factors driving consumers’ food choice, including cultural differences, perceived positive values, positive social influence, and user friendly. Adversely, there are four preventive factors, which are food neophobia, perceived negative values, negative social influence, and religious influence. Findings also provide that social influence plays the biggest part in Thai tourists’ perspective towards food consumption in Taiwan. Ratings and reviews in online platform should be considered as main communication channel to build reputation and create perceived positive values toward consumers. Further recommendations can be found in the last chapters.