觀光的用水特性易加重島嶼型旅遊目的地的水資源壓力。在觀光水資源的需求評估上，水足跡(water footprint)為其重要評估指標，亦是目前政府積極推動的概念。觀光產業是臺灣重點發展產業之一，然而台灣為缺水地區，水資源的保存與供給不易。目前關於觀光快速成長對於旅遊目的水資影響的研究較少，針對臺灣整體觀光水資源需求評估的研究亦無。所以本研究以2006年與2010年為主，利用水足跡概念與環境延伸投入產出模型，探討觀光產業對於水資源的需求。
研究發現 (一) 台灣多數產業部門處於產值提升，用水效率提升的狀態，但是觀光相關產業多處於產值提升，用水效率下降的情形；(二) 在2006年至2010中，遊客消費成長26.5%，水足跡卻增加了120% (1,373百萬噸增加到3,015百萬噸)。遊客每一元消費所需的水資源投入量都有增加的狀況；(三)台灣觀光水足跡以間接用水為主，農耕業是最主要的貢獻部門且顯著成長，主要原因為遊客對食品相關產品的購買比例增加；(四) 最後，以遊客別來探討水足跡組成，在直接用水上原以國人國內旅遊水足跡為大宗，此一趨勢在2010年轉成以國際遊客水足跡為主。在間接用水部分，兩年度均以國際遊客為主。

Tourism development requires the consumption of water resources, which may aid to the water shortage situation for certain destinations. The concept of water footprint (WF) can help to assess the direct water consumption at the tourism industry and the indirect water consumption through supply chains. The measurement of tourism water footprint provides a vehicle to demonstrate the sustainability level between tourism development and local water resources.
Taiwan experienced substantial expansion in both inbound and domestic tourism since 2008 while this destination faces constant water shortage situation. However the knowledge between tourism development and water consumption is rarely available. The purpose of this research is to make a longitudinal comparison of these two factors using water footprint concept based on the environmentally extended input–output model.
The results showed that 1) the water efficiency level increased in most of the industries in Taiwan but not the tourism related sectors; 2) Between 2006 and 2010, total visitor spending exhibited a growth rate of 26.5% but lead to a 120% growth rate in total water footprint. In addition, all types of visitors showed an increasing level of water consumption per dollar expenditure; 3) The water footprint in Taiwan consists mainly of indirect water consumption as the agriculture sector being the major contributor. The reason for the increased size of the water footprint was mainly due to the changing tourists’ preferences toward food-related consumption; 4) Finally, domestic tourism was the largest contributor in direct water footprint in 2006, but was replaced by the inbound tourism in 2010. Moreover, inbound tourism is the largest contributor in indirect water footprint for both years.

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