台灣因經濟快速成長，國民所得提高，社會型態與人口結構老化的轉變，國人在工作忙碌之餘，大多渴望從事休閒活動。而當人們逐漸重視飲食、壓力紓發，選擇遠離都市、享受清靜的休閒活動時，這些都已經隱含對「健康促進」需求的渴望。而台灣地處歐亞板塊與菲律賓海板塊間，故擁有各種不同類型的溫泉，例如碳酸氫鈉泉、泥漿溫泉等，造就溫泉的多樣性選擇。近年更因多元性的環境配合觀光局 「旅行台灣‧感動100」及觀光拔尖領航方案，造就觀光效益成果豐碩，其溫泉相關活動也水漲船高蓬勃發展。故本研究以試圖了解與蒐集泡湯消費者自覺健康狀況和生活型態及對溫泉泡湯健康促進認知的看法，以行銷的觀點出發是要去了解消費者泡湯動機，以及泡湯消費者對泡湯的認知，描繪出消費者的消費型態，以求能針對消費者的需求，進而探討消費者願意支付多少費用來從事相關的休閒泡湯活動，供業者行銷溫泉泡湯之參考。在價格評估方面本研究採取假設非市場評估法(non-market valuation method)中的條件評估法(Contingent Value Method，CVM )，透過CVM 支付卡法的運用，估計觀光客對溫泉泡湯健康促進的願付價格(WillingnessTo Pay，WTP)，並了解從中之影響、關係。研究區域則選擇南部地區，溫泉區歷史悠久且極富盛名的關子嶺溫泉區與四重溪溫泉區，研究對象為自發性前往知溫泉泡湯消費者。 經本研究結果發現，關子嶺溫泉區與四重溪溫泉區之泡湯消費者，對自覺健康狀況與健康促進生活型態認同度越高則越有認知正面反應之行為意向；身體狀況呈負向影響，表示當消費者身體狀況越不好對健康促進認知價值行為越高。即表示消費者越有健康觀念且自身健康有負面跡象時，從事泡湯行為的意願越高。就願付價格而言，本研究發現關子嶺溫泉區與四重溪溫泉區之泡湯消費者願付價格平均落在300~400 元間，則與北部泡湯價格有明顯差距。 In Taiwan, with the growth of economic and income and the changing of population construction, people would expect to enjoy recreations in their free time. People put emphasis on what they eat and how to get rid of stress and also try to leave city alone to have quiet activities that means they yearn for the needs of health improvement. However, Taiwan locates between Urasian Plate and Philippine Sea Plate, so we own various type of hot spring, such as sodium bicarbonate spring and Mud spring which makes different hot spring choice. Lately, for cooperating with the activity of “Tour Taiwan and Expericence the Centennia” and “Project Vanguard For Excellence In Tourism” those were held by Taiwan Tourism Bureau, and thesetwo activities all blossomed and also promoted the hot spring development.This reasearch is not only try to understand those hot spring consumers' health consciousness and life style, but also collect the health improvement opinions of soaking in the hot spring. In the view of marketing, we would like to know the consumers' motive and realization of soaking in the hot spring to decribe the consumption pattern to focus on the consumers' needs to discuss how much the consumers would like to pay for hot spring activity. In addition, we offer the informations to the dealers. We pick historic and famous Guanzihling and Sihchong River hot spring in south of Taiwan to do our research for those consumers who go actively and use the Contingent Value Method, CVM of non-market valutaion to caculate the price which those tourist would like to pay for and understand the effect and association.The reasult of this research, we find out the consumers of Guanzihling and Sihchong River hot spring, if they are in healthy condictions which means they will have the reflection and health consciousness with positiveness; furthermore, if consumers' health are in bad condictons, they would like to agree more with the health improvement and enjoy soaking in the hot spring. In the willingness to pay perspective, we also find out consumers in Guanzihling and Sihchong River hot spring spend around NTD. 300 to 400 that is really apparently difference form the price of North of Taiwan.