Summary This research is to discuss the change of the operating performance after the company experiences the spin-off. An international tourism hotel is chosen as the research case. There are 10 items, relating the operating performance objective of the international tourism hotel, as the metric of the company before and after experiencing the company¡¦s spin-off. The purpose of this research is to discuss how the company¡¦s spin-off impacts the operating performance of the international tourism hotel and the example research is a real spin-off case. The findings of this research are as followings: 1. The operation performance is improved after this international tourism hotel spits the Room Division and the Food & Beverage Division off. 2. Focusing operations can improve the operating performance. 3. Through the spin-off process, the reduction of the organization dimension can decrease the management cost. 4. The company¡¦s spin-off can improve the management information quality, and also enhance the resource allocation to increase the corporation value. 5. After the spin-off, the company provides the superior reward strategy which also improves the operating performance. 6. The performance of internal control system and the cost control cannot have the improvement through the company¡¦s spin-off. 7. The performance is more explicitly measured after the company¡¦s spin-off. Key words: International Tourism Hotel, Spin-off, Operating Performance