Man Come is a gay sauna in a small building with several floors. There's a TV lounge and shower. It wasn't busy when we went on a weeknight. It gets busy on the weekend. The staff person spoke very little English, but was very friendly. It looks like the establishment is older and somewhat rundown. It costs NT$400, and you can get better rates if you pay in advance for multiple visits.
The sauna is located opposite the bus station, not very far from the train station.
Phone: 524-4010