The example given in this research was Wulai Scenic Area. This research used quantitative and qualitative methods to explore Wulai Scenic Area life cycle. This research used multiple regression model to represent Wulai Scenic area life cycle. And compared the forecasting performance of multiple regression model with ARIMA model. The results turned out both the performance of the two models were good. But multiple regression model also could reveal the effect of strategic and environmental factors influencing attendance to visit Wulai Scenic area. This research interviewed the persons who lived Wulai for a long time. Tried to understand the characters of Wulai Scenic area life cycle. And found eight issues for developing rejuvenation in Wulai Scenic area considerable.
