Cycling is becoming popular in Taiwan. The popularity triggers the motivation for investigating the values associated with the cycling activity. The purpose of this research is threefold: First, explore the attributes of the cycling activity which can attract participants. Second, investigate the benefits of cycling for participants. Third, investigate values fulfilled by cycling. Study design adopted qualitative interviews to collect data. Interviewees came from bike shops (16), bike clubs (8), cycling participants (5) and faculty of a university (1) in Taichung County. In total, the sample had 30 interviewees with 26 males and 4 females. An interview method of laddering with a semi-structured interview guideline was used. Interview questions included: the reasons why the participants began to do cycling; which benefits derived from cycling; which values contributed by the benefits and which needs satisfied by cycling. Interviews were recorded and transcribed word by word, and then content analysis was conducted. The results showed that the most frequently mentioned code of attributes of cycling was "opportunities to do exercise" (35 times). The most frequently mentioned code of consequences of cycling was "health" (69 times). The most mentioned code of values associated with cycling was "sense of accomplishment" (9 times). Further, analyses of "attribute - consequence - value" were conducted and found 25 links. The most frequently mentioned link between attributes and consequences was the link from "opportunities to exercise" to "good health" (6 times). The most frequently mentioned link between consequences and values was the link from “opportunities to meet friends” to “good relationships with others” (5 times). This study provides useful information for managers in the bicycle industry and for people who promote cycling activities.
