Sport Tourism was the start industry of 21 century. It had a lot of functions for the local development, such as increased income for government and people, created many opportunities for working, increased the taxes for government, and developed other economic activities. Peng-Hu was one of the best places to develop the sport tourism. It needed many successive key factors and basic situations to develop the sport tourism wall. Those key factors for Peng-Hu included the point of attraction, the service for drinking and living, the complementary leisure activities, the construction of the building, the economic level of the location, the connection between the locations of sport tourism and tourists, and the integration of the location. Furthermore, the basic situation included the nature, the services, the entertainment, the transport, the constructed facilities, the accommodation, the amenity, and the organization. In summary, it needed to understand, and connect the key factors and basic situation to develop sport tourism well in Peng-Hu.