2004 年開幕至今，位於北投坐擁豐沛溫泉地熱的三二行館並不以飯店自居，反而以”私人招待所”的定位來經營。無論是硬體或軟體，皆以『只有最好、沒有次好』為宗旨，期許提供顧客”更頂級、更尊榮”的享受。
三二行館在創辦人邱明宏先生的規劃下，以『泉、木、樹、石』四個元素構成，呈現精緻的設計融合，從設計、建造到完成，堅持以打造藝品的完美要求，花了四年半才完成。有別於其他飯店，三二行館的坪效是以『每坪能釋放顧客多少的壓力』來計算，因為我們始終以提供精緻服務為目標，希望帶給每一位貴賓獨一無二的消費體驗。
Situated in Beitou, the place renown for profuse hot springs, Villa 32 doest not position itself as a hotel but rather a private ambiance. With the f
irm spirit of "Only the Best, and Second to None"., every aspect of Villa 32 is devoted to provide top notch and prestigious services to our distinguished guests. Secluded amidst mountain lushes, the spacious Villa 32 embraces two thirds of natural scenes in its entire site. Leaning by Geothermal Valley, the smoke, haze and the greens constitute a picturesque natural vista. Ming-Hong Chiu’s design incorporated with spring, woods, tree and stones to display a dainty combination of designs. From the blueprint, construction to the completion, we incessantly pursued the highest perfection as if crafting a work of precious art, which took four years and half to reach completion. Villa 32 does not measure the maximum capacity of each square as other hotels. Rather, it is how much each square can help our guest release their stress that we care. We always endeavor to provide an exquisite service that henceforth brings our guests unparalleled relaxing experience.
