Taiwan has listed on developed countries, people in Taiwan are more and more emphasis on leisure activities following on the higher income, increased GNP and changed life style of aging society. Besides, 5-working-day scheme and promotion of tourism and leisure industries have become Taiwan government¡¦s important policy. Tourism and leisure industries is a tremendous potential market, which implies billions of dollars treasure there. Moreover, tourism and leisure industries can help Taiwan government to resolve high un-employee problems. I believe that this potential emerging market of leisure and tourism industries may draw more and more attention from authorities and interested parties. So as this paper hi-lights leisure industries and takes a case study of Shitzuwan Beach Resort. From business operational environment point of view, there are certain factors that cause an enterprise operates very successfully in its field, these certain factors are well known as key success factors. On the other hand, resource-based view is looking into and focusing an enterprise¡¦s internal resources and its capabilities, this theory has been implemented since 1990 and becomes a fad now a day. From resource-based view, the formation of competitive advantage of a firm is weather or not its resources and capabilities match with key success factors, this model of ¡uresource and core competence ¡÷ key success factors ¡÷ competitive advantage¡vhave been proved by the ¡ucompetitive advantage matrix analysis model¡v whereas the model created by the author. The main purpose of this paper therefore, is to contribute to the theoretical creation of competitive advantage matrix analysis model, this model is based on two dimensions of key success factors¡]KSF¡^and resource-based view¡]RBV¡^, through this competitive advantage matrix can illustrates the types of competitive advantage and intensive of competitive advantage of the designated enterprise. The result of matrix analysis also gives hints for the enterprises to overview and to reinforce his internal resources as well as core competence, so as to keep and create its competitive advantage. Key Words¡GKey Success Factor¡]KSF¡^, Resource-based View¡]RBV¡^, Core Competence, Competitive Advantage, Competitive Advantage Matrix Analysis.