消費在觀光中扮演重要的角色，而現今幾乎每個地方皆可成為觀光景點，購物中心或是百貨公司等消費大教堂同樣也是觀光凝視的對象。然而，目前的觀光研究與消費研究各執一端，因此，本文企圖以一有觀光地景性的國際化百貨購物中心－「台北101」，作為連結觀光與消費兩大研究領域並使之對話的研究對象。 透過觀光與消費理論（從觀光凝視到真實性，以及從社會的迪士尼化到秀異）與研究方法（個案研究、文獻資料分析、田野觀察與深度訪談法），筆者將「台北101」視為一具有觀光性與消費性的空間，並依此討論「台北101」中觀光客與消費者實踐的重疊性與矛盾性。本研究將分為三部分：首先，討論作為最高地標性建築的「台北101」如何被建構成為觀光景點；接著，分析「台北101」同時作為消費以及觀光空間的建構；最後，分析「台北101」中消費與觀光實踐的重疊性與矛盾性。 「台北101」同時匯聚了不同的造訪者，使得觀光客同時也是消費者，而消費者也像是觀光客般地消費著新奇。但不同的造訪者實踐有著在地性與世界性（cosmopolitan）的區異：非本國造訪者意欲凝視的是在地真摯性，而本國造訪者尋求的卻是一種日常生活中的觀光與世界性。此外，「台北101」所具有的觀光性與消費性，也建構所謂的購物觀光。因應新的台灣觀光政策大力鼓勵觀光客(特別是自由行)的造訪，許多百貨業也企圖自我轉型成一新的觀光景點，這將引動購物觀光在台灣成為值得關注的新議題。 Consumption plays an important part of tourism. Nowadays nearly every place can become a tourist destination, consumption cathedrals like shopping centers and department stores are also thematized as the object of tourist gaze. However, current research on tourism and consumption tend to consider this issue separately. This research thus aims to link the consumption and tourism studies together through the case study of the ‘Taipei 101’─the tallest building serves both as an international shopping mall and a tourist landscape. Drawing upon theories of tourism and consumption (from tourist gaze to authenticity, and from disneyisation of society to distinction) and multiple methods (case study, document research, observation in the field and in-depth interview), I aim to discuss the similarity and contradiction between the tourist and consumer practices in the ‘Taipei 101’ by considering it as both a tourist and consuming place. This research is divided into three parts: Firstly, it discusses how the ‘Taipei 101’ as the tallest iconic building in the world grounded its construction as a tourist destination. Second, it analyses the construction of Taipei 101 both as consumption and tourist places. Finally, it analyzes the co-construction and contradiction occurred in the consuming and tourist practices in the ‘Taipei 101’. The ‘Taipei 101’ assembles different visitors, within which tourists are consumers and consumers enjoy their fantasy as tourists. However, local and cosmopolitan gazes differ for domestic and international visitors. When the international visitors search for the local authenticity, domestic visitors look for the cosmopolitan atmosphere as the tourism of daily life. Moreover, the ‘Taipei 101’ emerges as a destination of shopping tourism. Under Taiwan’s new tourism policy welcoming non-package tourists, department stores now try hard to turn itself to be a new tourist destination. That is, shopping tourism worth receiving more academic and social attention.