Experience Economy is an accelerator switching the experience process of consumption into eternal memory, perfecting value and promoting positive after-buying intention. This research uses the Fuzzy Delphi Method (FDM) and Fuzzy Analytic Hierarchy Process (FAHP) to construct a system of evaluation criteria focused on understanding the luxury resort hotels (LRHs) industry in Taiwan and Macao. One finding of this study is that objective hotels in these two territories exhibit different hotel operating characteristic (the unity LRHs mode in Taiwan vs involving casino LRHs in Macao) and customer markets. These Macanese LRHs define them as international operations, in contrast the Taiwanese position themselves as domestic businesses. The other finding is that Taiwan based evaluation criteria on consumer-orientation and operation and management, while Macao stressed evaluation based on operation and management to manage LRHs industry.