This study tried to apply large sampled database to locate different leisure activities and different leisure facility needs in various counties of Taiwan. The Data collected in 1994 in The Report on the Leisure Life Survey in Taiwan, Directorate-General of Budget, Accounting and Statistics of Executive Yuan, Republic of China, were adopted for the activity analysis and the facility needs Geographic lnformation System (G.I.S.) were used to locate and analyze the spatial distribution. The purpose of this study includes, 1) to compare different leisure activities among different counties, 2) to compare different facility needs among different counties, and 3) to discuss the relationships between leisure activities, facility needs, and the respondents' location. Complex results were found in various counties for the leisure activities and the facility needs. The difference of metropolitan cities and more rural areas where found has different leisure activities. Facility needs have no obvious differences from the urbanized counties to the rural counties. However, various facilities needs reflect local characteristic of these counties.