Penghu Reclamation Hall was constructed in 1953. The style of the building combines features of Eastern and Western architecture. Inside the hall, there is an exhibition of Penghu’s historical data, which detailed the difficulties experience by the ancestors. Outside the building, there are many trees and special plants offering an excellent space for relaxation. The purpose of this study is to evaluate visitors' satisfaction and the benefits on cultural tourism by reuse of unoccupied spaces of Penghu Reclamation Hall. A survey was conducted from July to December in 2005 and 544 valid questionnaires were collected, 98% of the total distributed. The findings are summarized as follows: 1. Most visitors are aged 21- 40 with a college/university degree. 2. Among eight items relating to hardware facilities and service quality, "space planning" receives the highest tourist’s satisfaction. 3. Younger visitors have a higher satisfaction with interpreting facilities. 4. There are more sightseers from Taiwan's main island than local Penghu people. However, visitors with higher education background have less satisfaction with interpreting facilities. So, there is an increased need for quality personnel service. 5. The non-economical benefits of reuse of the lost space in Penghu Reclamations Hall are remarkable. Yet, it has not achieved the maximum re-utilization at this time.