This study is set to examine the relationships between new product introduction strategies and response actions in tourism and amusement enterprises in Taiwan. This study sent 66 copies of questionnaires which cover all the available theme parks, leisure farms and resorts in Taiwan. In other words, this study covers more than half of the total population in this industry. Analytical results are summarized as the followings: 1.When the potentials of new product, are perceived as an opportunity, firms prefer to response by innovation, price and promotion actions. 2.When the visibility of new product is perceived as an attacked, firms prefer to response by innovation, price and promotion actions. 3.When the potentials of new product are perceived as a threat, firms prefer to response by incumbent product response but not price response. 4.When the initiate firm was perceived with an aggressive reputation, other firms preferred to use incumbent product response but not price response.