Collection, research, exhibition and education are traditional functions of a museum. With the taking off of the economy and change of social pattern, people have more time to do leisure activities which brings about the focus on museum as a potential destination. The museum opening hours, as a result, has to adjust accordingly, and late opening becomes a worldwide trend. The goal of the present study is to find out the conditions and essential factors regarding late opening of museums, and to assess the possibility of a late opening for Kaohsiung Museum of Fine Arts, and the related industries. The research has adopted different approaches including literature review, case study and in-depth interview in the project. Four categories were included in the research: 1. The original policy and reasons of museum late opening; 2. The implement of late opening; 3. Cooperation in hardware facilities, public transportation, restaurants and museum stores; 4. Assessment of the outcomes. We found that: 1. Late opening is usually a policy from higher authority; 2. A clear and definite objective and targeted visitors is the key to a successful late opening; 3.Choose a better time for the highest cost benefit; 4. Using various activities to attract visitors during late opening; 5. Wisely make use of available budget and active fund-raising; 6. Utilizing special events to strengthen the marketing forces; 7. Well established public transportation, lightning, and catering facilities. According to the results of the study, some suggestions are provided for the Kaohsiung Museum of Fine Arts: 1. Staff of Kaohsiung Museum of Fine Arts should be leisure-oriented in managing the museum. 2. Strengthen the symbolization of the museum as the art exhibition center in Kaohsiung. 3. Co-Marketing with other municipal activities and establishing an effective marketing strategy for the residents. 5. Seeking corporate sponsorship for late opening and recruiting volunteers to support the late opening 6. Making circumspect assessments regarding the late opening.