Most of information outsourcing researches focus on MNC (Multi-National Corporation) but not on specific industry. This research focuses on the analysis of affect factors in IT outsourcing decision for tourist hotels in Taiwan. From in-depth field study; this research tried to analyze the IT outsourcing preferences of tourist hotels and the differences between MNC and tourism hotels. This research took the advantages of AHP(Analytic Hierarchy Process ) and categorized tourist hotels into four groups according to sampling. Firstly, 8 experts will filter out less revenant decision factors of information outsourcing and followed by 16 experts using AHP to compare and analyze those most relevant decision factors, finally this research generate the weight and priorities between key factors. From this research we find out tourism hotels mainly focus on operation improvement when considering information outsourcing and the top 3 decision factors are “demonstrable value for money”, ”improve service ”and ”obtain services not available internally ”. The research finding is very different compare with the finding from MNC so the priorities of decision factors. This research suggest tourism hotels should clarify primary decision factors before implementing information outsourcing decision so could take the best advantages of information outsourcing and optimize resources of information.