There are hundreds of millions of world citizens - tourists traveling in earth to do business or Sightseeing in today of E-generation. Tourist industry is now in widespread value by all the nations of the world as a no-smokestack industry, the service industry of fourth dimension, superstar enterprises of 21 century with technology enterprise and also could be a good way to earn money in international diplomacy. So, all nations of the world regard tourism as an important enterprise during depression situation in global. Tourism developing is a representation to show the entire development in a modern nation 20th-century Taiwan is an island of economic, trade and industry. 21st- century Taiwan will transfer to be a green silicon island of tourism and technology. But the development of tourist industry in past Taiwan could be described as ¡§birth defects and postnatal disorder.¡¨ No matter to develop international or domestic tourism in Taiwan was involved a lot of departments. Foreigners had many environmental limitations if they want to sightseeing in Taiwan, such as getting visa and air line are still have many problems existed. Besides, appreciation of the NT dollar also made prices of commodities in Taiwan higher than other countries and consequently, international price competitiveness was insufficient comparatively. Moreover, the level of Taiwan related construction in how to service tourists and internationalization of software design are also still insufficient. Therefore, when considering about the main shaft of future development in tourism should be set from the perspective of internationalization, diversification of tourist productions and head towards high quality. Then, it will reach the effect to pursue sightseeing attraction activities both at home and abroad. It will also bring the effect of both tangible and intangible into full play to let countrymen happy to have internal traveling and attract foreigners to Taiwan sightseeing. Kaohsiung has the potential and character to be an international transshipment center of Taiwan and even to be an international city of entertainment and tourism of whole Taiwan. However, if Taiwan wants to like a butterfly emerging from its chrysalis to out from international market with cutthroat competition and attract international tourists come to Taiwan, it is necessary that to improve the strategy and difference of tourist internationalization thoroughly. This article will discuss and find out the direction about the theory and bibliography of tourism internationalization. This research could undertake from 3 ways, discusses from the theory of tourism marketing, development analysis of Kaohsiung city tourist industry and research into evidential area to test and verify. It also hope to understand the issue and policy of Kaohsiung city tourist marketing from concept of tourist marketing, special regional industries of Kaohsiung city, character of nature landscape, Festival activities, artistic cultural atmosphere and city whole image¡K and also from the order and analysis those in-depth interview with representatives of the industrial, governmental, and academic sectors. Then, the next step is drafting the marketing strategy of Kaohsiung city tourism internationalization. The final step is specifying how to carry out, control strategy and action plan of Kaohsiung city tourism marketing internationalization.