The objective of this research was to evaluate the feasibility of listing Penghu's tourism resources as world heritage of UNNESCO. This research used literature review, experts' opinion, modified Delphi Method, and AHP method to conduct this feasibility study. Also, the Expert Choice 11 program was employed to execute the weighting of each variable. Moreover, this research utilized in-depth expert interview, secondary analysis, SWOT analysis to develop strategies for listing Penghu Columnar Basalt Nature Reserve as world heritage. At last, this research utilized the expanded culture of Penghu Columnar Basalt (stone tidal weirs, old-style historical houses, Gardian Stone, etc.) and related resources (geological park, sea bird reserve, etc.) to develop a model for promoting Penghu's tourism resources listed as world heritage of UNNESCO. The research results can be references for related government agencies to promote Penghu's tourism resources listed as world heritage UNNESCO.