This report presents a comprehensive business plan for a SCUBA diving training resort in Hong Kong. It begins by identifying the entrepreneurial opportunity, addressing the problem of inadequate certified PADI instructors and the increasing demand for outdoor activities. The report develops a value proposition focusing on customer-friendly services, PADI-certified courses, and a themed cafe. The target market includes young and middle-aged individuals with high incomes. The business model emphasizes high-quality services and a pricing strategy. Market research indicates a growing scuba diving market in Hong Kong and China. The report analyzes competition, highlighting the competitive advantage of the resort's infrastructure and innovative pricing. The business plan incorporates a business model canvas and details on customer satisfaction through interviews. The report concludes with references to support the analysis.