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The Taiwan Sugar Corporation establishes until now 60 years,TSC’s sugar industry is a very important traditional industry in Taiwan,along with global economic state transformation, sugar manufacturing enterprise faced with stern test,after closing lots of sugar refineries,TSC must examine the land utilization pattern, aiwan Sugar Corporation to ask sustainable development, it transforms with diversification, includes the tourism industry. It’s different with other traditional industries, the sugar refinery has the rich land resource and the industrial constructions, including: the sugar manufacturing workshop、the sugar transport train station…etc,those are advantageous to the development tourism industries. Under the TSC's management strategy, the Sihu sugar refinery changes name as “the Flower Cultural Park”, and developes the tourism industrial. Because the Sihu sugar refinery the position consideration incomplete, Lacks the overall spatial plan, causes the actual management result to be inferior anticipated, loses money again and again. The study used literature review and cases study, inductions the traditional industries suohld be consider “the development characteristic”, “the environment space”, “the human resources” and “the diversification cooperation” , the study stands on these to propose that the tourism industry strategic, expected can promote the tourism industry of Sihu sugar refinery.
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