宗教觀光與宗教的歷史密切相關,而圍繞著宗教資源所興起的觀光活動已成為目前熱門的旅遊素材。信徒的朝聖活動或非信徒的欣賞藝術、體驗節慶活動,都促使宗教觀光成為現代新興的多樣化旅遊趨勢。本研究以方法目的鏈中的軟式階梯法,訪談了40位在兩年內參與宗教觀光的民眾,探討遊客對宗教觀光的旅遊屬性價值連結。 研究結果發現,在宗教觀光屬性中,受訪者所重視的程度最高前三項分別為:1.周邊小吃特產2.參訪古老廟宇3.旅行社觀光行程。結果階層中,受訪者所重視的程度最2最高前三項分別為:1.促進人際感情2.得到神明庇護3.整潔清幽心曠神怡。價值階層中,最後得出三項最被宗教觀光客重視的價值路徑為:1.安心舒適2.娛樂趣味3.幸福滿足。本研究之結果希望能提供宗教觀光相關單位參考,有助於旅遊行程規劃或讓廟宇發展出有特色的宗教觀光產業。 Religious tourism is closely related to the history of religion, and the tourism activities that have arisen around religious resources have become popular tourist materials. The pilgrimage of believers or the appreciation of art by non-believers and the experience of festivals and events have all made religious tourism a modern and diversified tourism trend. This study interviewed 40 people who participated in religious tourism within two years by using the soft ladder approach of Means-end-chains method and explored the attributes of religious tourism and the connection between the results and values under tourists' expectation. The results of the study found that in the religious tourism attribute, the degree of importance paid by the interviewees from high to low were: 1. Nearby snack specialties 2. Visiting ancient temples 3. The itinerary of a travel agency. In the result attributes, the degree of importance paid by the interviewees from high to low are as follows: 1. Increasing interpersonal relationships 2. Obtaining blessing from the gods 3. Clean and relaxing environment. In the value attributes, the degree of importance paid by the interviewees from high to low are as follows: 1. Entertainment and fun 2. Peace of mind 3. Happiness and satisfaction. In the end, the three value paths most valued by religious tourists are: 1.Peace of mind 2.Entertainment and fun3.Happiness and satisfaction. The results of this study hope to provide references for religious tourism-related units, which will be helpful for travel itinerary planning or for temples to develop distinctive religious tourism industries.