本研究旨在瞭解歌仔戲迷休閒態度、休閒動機與休閒效益之情形，同時調查戲迷對歌仔戲明星的喜好，再來探討戲迷之基本屬性、消費特性與休閒態度、休閒動機與休閒效益之關係，進而建構並驗證三者變項間之模式，最後探究歌仔戲迷休閒態度、休閒動機對休閒效益的影響。本研究基地為大稻埕戲苑，採立意抽樣法，回收有效樣本391份，運用結構方程模式分析，研究結果顯示：歌仔戲迷以未婚女性為主，職業類別以服務業佔多數，教育程度以大學或專科為最多；而本研究之「休閒態度、休閒動機與休閒效益」整體適配度大部分均達可接受範圍。由模式得知，休閒態度會正向且顯著的影響休閒動機；休閒動機和休閒態度均會正向且顯著的影響休閒效益。

This study seeks to 1) understand the current state of the Taiwanese opera fans’ leisure attitude, leisure motivation, and leisure benefits, while investigating the preferences of fans of Taiwanese opera; 2) explore the effects of socio-demographic characteristics and consumer characteristics of Taiwanese opera fans on the relationship among their leisure attitude, leisure motivation, and leisure benefits; 3) construct and validate a structural model of the effect of leisure attitude on leisure motivation and leisure benefits; and 4) examine the causal relationships among leisure attitude, leisure motivation, and leisure benefits. The samples of this study were fans of Taiwanese opera in Tataocheng Theater. Purposive sampling was used. A total of 391 valid questionnaire responses were obtained. The proposed conceptual model was tested and it was found that the most of the Taiwanese opera fans are female, single, mostly working in the service industry, and have a college degree. Furthermore, the proposed model fit the data in an acceptable range. Structural Equation Modeling was conducted and the results showed that leisure attitude positively and significantly influences leisure motivation, and that both leisure motivation and leisure attitude positively and significantly influence leisure benefits.