Hosting mega events such as athletics and international exposition can brought huge tour business opportunities for the city and also accelerated constructing a modern infrastructure, even promoted a city rank into international fine reputation. Kaohsiung City becomes a host city of world games 2009 luckily which giving the city another transmutes the chance of growth. Kaohsiung City has natural condition to develop sightseeing and tourism, but attaches importance to industry and fishery development as principle over a long period of times. Although the development of light heavy industry has been bringing much employment opportunities for Kaohsiung City, the lack is molding tourism environment, modernizing city construction, internationalization, development of tourism support facilities and city cultural, and haven't had organization and programming of the tourism. The research first reviewed references including the strategic plans used in other countries and then proposed the important factors of tourism development and mega events. Next, it based on the proposal and used Delphi Method to achieve the common consensus of tourism strategy among the government, tourism industries, and the experts in order to develop the complete tourism strategy suitable for Kaohsiung City. The results reveal that the improvement in highest demand for the tourism in Kaohsiung is to integrate the service facilities, transportation services, and marketing individually and to establish cooperative relationship among them. In addition, the related tourism service systems should be well-qualified, enriched, and internationalized. It is also a crucial issue for Kaohsiung city to increase the amounts of visitors for overnight stay. Kaohsiung city government should cooperate with other nearby cities to develop local tour packages for attracting international tourists effectively.