Situated at seaside, Mi-Tuo area is lack of natural resources since long time ago. In addition our government didn¡¦t put much effort and budget into area development for quite long time, the fishing harbor and seaside are merely regarded as natural resources for Min-Tuo area. The rest is contributed to our local resident¡¦s hard work in this barren and salty land. Yet tourism sector gains dominance in recent years and five-day workweek is adopted by our government, this kind of area poses great potential to develop its own characteristics. Besides tourism sector will certainly bring enormous economical effect to local area. While emphasis shall be put on sustainable development of tourism and natural resources. Besides strength and weakness of internal development as well as external opportunity and threat should be recognized. Therefore the contingency strategy will be timely drafted to maintain sustainable growth in the changing environment. This research aims to study the current tourism sector in Mi-Tuo county and focus on ecological tourism as well as sustainable development for local area under industrial operation environment. After recognizing strength and weakness of internal development and internal opportunity and threat, the feasible marketing strategy is thus drafted with hope of benefiting tourism sector in Mi-Tuo area. To prevent analytical process from falling into subjective judgement, it is suggested to cope with practical research. As a result development of tourism sector in Mi-Tuo will adapt market change. It is further expected that scenery of fishing village, seaside fishing, sunset gazing at turn of century, returning of fishing boat, sleeping in windbrerk, sea wind listening, stars counting, enjoying milkfish feast, and so on will not only become the best recreational place for people, but draft feasible marketing strategy to industrial development environment.