For any business company in tourism and hospitality like Pacific Asia Travel Association, identifying the new business opportunities so as to explore more potential sources of customers effectively requires a pool of concerns and elements to be covered up from a comprehensive perspective. Prior to having the ideas or concepts of business plan become a reality, there are still tons of gap to be filled up and to be identified in the market. Once in a while, identifying a business opportunity seemingly looks like selling the same products or services with a different focus through different or same process based on different innovation or style according to the different customers’ preferences or tastes. The essential output of business plan would require a genuinely concrete plan of action to reach the objectives of the company. This substantial real-life plan must be put down on the paper called marketing program to be examined, validated and evaluated before having this business plan put to launch in the market to draw more customers’ attentions. All in all, identifying business opportunities can be viewed as the process from the micro-level perspective while marketing plan to be carried out at macro-level position.