This study investigates the motivational factors that attract tourists to Taipei's urban tourism. It discusses the cultural uniqueness, attractive scenery, and advanced infrastructure that make Taipei a popular destination. The study also explores the impact of tourism on the environment and the need for sustainability. The research uses a combination of literature review and survey data to provide insights into tourists' motivations and behaviors. The findings suggest that most visitors are attracted to Taipei for its cultural uniqueness and attractive scenery.