Abstract: How to obtain the useful Business Intelligence (BI) had known as an important work for most enterprises in Taiwanese, especial for the leisure industry. Hence, in this study, we will demonstrate a value analysis procedure based on the Kano’s two dimensions model and value expansion model to address such issue. Besides, an illustrative example owing to the leisure farming at Taitung area in Taiwan is also taken to demonstrate the feasibility and rationality of the proposed procedure. The important findings and conclusions in this study can be summarized as: (1) the Must-be values (keep health, self-satisfactory, leisure experience) for leisure farming case were mined by using the proposed Kano’s model; (2) the important products/services, benefits were obtained from the Must-be values by using the proposed value expansion model; (3) managers can know how to rationally and feasibly construct their corresponding competitive strategies for different customers’ clusters.