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In this study, the Importance-Performance Analysis method was used to evaluate the attributes of tourist site and identify the optimizing resource allocation. As an addition to the manager`s set of tools. IPA is easy to use and can provide insight into tourist evaluations on critical issues. On an IPA grid, the interaction criteria permits managers to grasp the prior attributes to be improved. A sample in San-Jung Lake randomly chosen were asked to comment on the importance and performance of 45 separate attributes in a detailed questionnaire. By using IPA technique, final tabulated results were presented in a two-dimensional grid to show the attributes being studied. Through the IPA matrix, 7 attributes which are the number of toilets, cleanness of toilets. disposal of trash, emergency rescue facilities, security men, family recreation facilities and approach were recommended for the primary ones to be improved with the limited resources.