台灣擁有豐富的山岳資源，而自行車運動相當盛行，也是觀光產業重要的一環。然而，目前台灣在登山自行車產業的發展仍非常有限。本研究採用國外登山車目的地個案分析，專家訪問，及權變因素分析，以探討推展台灣登山自行車活動的挑戰與契機。本研究的分析指出登山自行車可對台灣帶來經濟與觀光發展的機會，及可能的社會及環境影響。根據權變因素分析的結果，本文也對未來登山自行車的發展策略提出建議。對於發展登山自行車的關鍵議題，需要結合相關領域的利害關係人，共同進行更多相關研究與策略規畫。

Taiwan has abundant mountain and forest resources, and bicycling is both a popular recreation activity and an emerging tourism sector in Taiwan. However, the development of mountain biking is thus far very limited. This study combines methods of case studies, expert interviews, and the application of contingent factors to identify challenges and opportunities for Taiwan as a mountain bike destination. Based on the analysis, mountain bike tourism presents economic and tourism opportunities for Taiwan, while social and environmental impacts of mountain biking are also outlined. The tactical actions identified during the application of contingent factors may present a basis for future development in this sector. Research considerations as well as strategic planning activities addressing pertinent issues in Taiwan such as stakeholder cohesion, planning and leadership were acknowledged.