Hot springs have long been acknowledged as a special and significant natural resource. The practice of drinking water which emanates from hot springs and using it for bathing has occurred throughout history. Being endowed with natural hot springs all over the island, Taiwan possesses a comparative advantage in terms of availability of this resource along with its considerable tourism potential. With a view to capitalising on the abundance of natural springs and positioning Taiwan as a hot springs tourism destination, a number of government and industry-led initiatives have been undertaken and others are in the planning stages. In this context the present study provides a detailed framework and management guidelines for the hot springs tourism sector.