The purpose of the present study is to identify the various factors which influence the competitiveness of the hot springs tourism sector and to evaluate their relative importance.The research draws on the models of Dwyer and Kim (2003), Enright andNewton (2004), andCrouch (2000), who concluded that destination competitiveness is determined by three major components: resources and attractors, destination strategies and environments.The investigation produced both qualitative and quantitative data using the Delphi technique.An expert panel reached consensus about priorities for the development of Taiwan"s hot springs tourism sector and provided written justifications for their responses. This paper reports on the qualitative findings of the three-round Delphi survey, and provides a supply-side perspective on Taiwan"s hot springs tourism sector. An examination of the expert comments concluded that the Taiwanese are increasingly concerned with good health and longevity. This emerging characteristic offers new business opportunities for the providers of hot springs tourism experiences to extend their appeal into health protection and medical treatments. However, if they are to achieve sustainable development and ensure high quality visitor experiences, hot springs proprietors will need to work closely with local governments and communities to promote sustainable use of natural hot springs and to conduct routine inspections of spa premises. Overall the future of the hot springs tourism sector appears to be promising.