This study investigated the difference in inbound tourism expenditures between conference and regular tourists in Taiwan. A survey to acquire complete spending information was conducted at the largest international airport in Taiwan in 2010 before inbound tourists left the country. Results indicated that the highest expenditures for both groups were on accommodation, followed by transportation and shopping for the conference tourists and regular tourists, respectively. In general, daily expenses for delegates (US$274.41) were higher than those of regular tourists (US$234.58); however, the former group's shorter length of stay was found to be a significant factor influencing their total expenditures. Situational factors play a significant moderating role between the regular and conference tourists’ shopping expenditure in different aspects. Financial support perceived as the “antecedent states” is the most important factor distinguishing spending power of conference and regular tourists. Objective or subjective time constraint limits the spending power of the conference tourists, which can properly be managed to increase the economic input to the destination.