Since 2001, Taiwan Tourism Bureau (MOTC) has listed (or entitled) the Neimen Songjiang Battle Array as one of the 12 major festivals in Taiwan. It has been held every year without interruption. It celebrated the 18th year of its annual festival last year (2018) and has become a local traditional iconic activity in Kaohsiung. During Kaohsiung Neimen Songjiang BattleArray Festival, it attracted nearly 200,000 tourists to Neimen, a small town with only 14,000 people, and created tremendous tourism and business economic value. In this paper, a questionnaire survey was conducted on the “2018 Kaohsiung Neimen Songjiang BattleArray Festival” as a research object to understand the economic benefits brought about by the festival activities. The result indicates that the 18-day long Kaohsiung Neimen Songjiang BattleArray Festival 2018 attracted 214,698 visitors and resulted in an estimate of direct visitor expenditures of NT$252,087,164, bringing the most impressive and direct benefits of tourism to Neimen district.