The purpose of this study was to investigate inbound China tourists¡¦ motivation, to research attitude and purchase intention on medical beauty tourism from China, and to build a predictive model of influencing factors to participative medical beauty tourism in Taiwan. This research adopted journal reviewing, data collection and deep interviewing. The subjects were China¡¦s tourists who have the need of receiving medical beauty tourism. A self-structured questionnaire was used to gather information. Survey data will be analyzed through statistical methods to explore the demographic variables of consumers, the medical knowledge of beauty, consumer characteristics, the purchase decision-making, and consumer behavior differences between single-factor analysis of variables. The main research findings stated below¡G 1. Medical tourism industry was an emerging one in Asian countries, Taiwan medical beauty business is primming to the main trends, especially aimed at the customers from mainland China market. 2. The core competence of Taiwan medical beauty business showed the strength in traditional culture, high-level medical technique, and service quality supply. 3. The main strategic outputs are: eliminating negative factors through effective policy transformation, upgrading the service packages to satisfy customer¡¦s needs, cutting down expenditure through co-management, creating the segmenting culture differences among nearby countries. 4. Positioning whole complementary measures, providing new business model, setting-up more inclusive framework and system, constructing the managing objectives through legal developing processes, focusing on customer-driven considerations. Paving medical beauty tourism business new niches to relative business and bring opportunity to practitioners. The main suggestion of research would be stated as followings: 1. Taiwan medical tourism industry should be clarified in positioning strategy in order toaggregate the integrated resources to boom; 2. It should develop the industry development criteria rooted in managerial strategic factors; 3. The government should start smart adjustment in administrative process to support the industry to development; 4. It could be stated firmly that the medical beauty business would be leading category for medical tourism industry development; 5. It would reveal equal considerations for strategic alliance in cross-business links and business links; This study help us to find out the value and innovation in medical cosmetic business model.