The purpose of this study is to explore the Correlation Research on Tauyuan Community Residents’ Cognition of Ecotourism and Participation Attitude toward its Development in Changhua City. In this study 357 copies questionnaires sent, and 258 copies are retrieved and valid. Researching time was during August, 17 to 31, 2007. As indicated from the result, the Residents have three positive cognition of ecotourism principles which are environmental education and interpretational service, environmental impact and resource conservation, leading role of residents and benefits feedback, and three positive participation attitude which are understanding, attending, coordinating toward its development in Tauyuan Community. This study also reveals that the residents’ belonging to have discrepancy on cognition of ecotourism and participation attitude toward its development future, in the mean time, the cognition of ecotourism difference will affect the residents’ participation attitude toward future ecotourism development.