The liberalization of cross Strait tourism not only is essential to mere financial benefit, but also will drive the political movement and economical strategy. The development of tourism policy is at the same time affecting the momentum of interflow in the private sector across the Strait. In coordination with the ¡§Tourist Doubling Program¡¨, the Ministry of Interior has revised the policy on ¡§Regulations Governing the Permission for Mainland Personnel to Come to Taiwan for Tourism Activities,¡¨ which called off the ¡§Group-in, Group-out¡¨ rule for Category III Mainland tourists . This means Mainland Chinese who stays overseas could travel to Taiwan even alone. Deregulating this rule is considered to be effective in promoting cross Strait tourism and cultural exchange. ¡§Complete Liberalization the Visits by Mainland Tourists to Taiwan,¡¨ is a determined government policy and could be seen as the prelude of ¡§Three Links (links in mail, transportation and trading).¡¨ Taiwan travel agencies are anticipating eagerly on Taiwan government¡¦s liberalization of Category I Mainland tourists through political negotiation after the admission of Category II and III tourists to visit Taiwan since January 2002. This research reveals the problems which might arise from the ¡§Complete Liberalization the Visits by Mainland Tourists to Taiwan,¡¨ and the ways both government and tourism industry would take to solve these problems. This research acknowledges that supporting measures for the ¡§Complete Liberalization the Visits by Mainland Tourists to Taiwan¡¨ should be devised. While using Mainland tourist management experiences in HK, USA and Japan as reference, this research also touches the issues of currently implemented regulation for Category II and III tourists, such as quantity entry control, prior material screening, immigration security, itinerary management, guarantee fund system, quota management, group-in/group-out, custom route arrangement, certificate identification, stowaways prevention, overstay, etc. The core objectives of this research are to share my research findings, conclusions and suggestions for the strategic planning of government and for the reference to the tourism industry, as well apply them for practical use.