In the 21st century, tourism is no longer the privileges of upper class. Nowadays, many people have the belief of travelling "No matter how poor I am, I will go on a trip. ", they already have the characteristics of post-tourist（倪進誠，2005）. To raise money for travelling, "Working Holidays" always be the first choice for budget travelers. With the maturity of this model, the tourism pattern was introduced into Taiwan and turned into "Working Exchange”, because everywhere in Taiwan is bountiful and beautiful. Additionally, the cost and restrictions of working exchanging are less than working holidays, so working exchanging is now all the rage in the country, and the ages of participants are widely. The study used semi-structured interview to interview the working exchangers, to find out the motivation and experience of working exchanging. It chose the participants by purposive sampling to make the collecting information various, then use methodology of phenomenology to extract meaning units from conversation content and consolidate them, explored the essence and realized the meaning to us. In this study, the essence of working exchanging is "Poetically Helper Dwells". I hope for breaking out the tourism pattern which profit maximize by capitalism, call for everyone to attach importance to original intention of tourism, make public soul-searching.