In this study, the focus is on the evaluation of performance with respect to the activity of ”Plum Blossom & Mineral Spring in 2006.” The tourists joining in the activities are the main target of investigation. The results reveal the benefits related to the discussion of theme tourism activities. Furthermore, the economic benefits are also analyzed which can be applied to the strategy of similar activities, marketing orientation and continual related research for reference. The findings from the current study can be characterized as follows. First, the attributes of the tourists joining in the activity of Plum Blossom & Mineral Spring are mostly female, aged from 21 to 45, vocational of military officials, public servants and teachers, college or university educated. The reasons for joining are to relax themselves. Their monthly income ranges from twenty thousand to forty thousand of new Taiwan dollars. And, most of them live in the south of Taiwan. Second, the most important of tourists' recognition in this activity is the common understanding of the resources. Third, the level that the tourists meet the standards is high after this activity. Fourth, the economic benefit brought from this activity is estimated around sixty eight million of new Taiwan dollars.