The research that was about the island tour in the past mostly emphasizes on tactics, service quality or manpower education and training, etc. It regards tour as the subject, and instructed how to develop tour from outside. This research wants to inspect the tour phenomenon by considering the inside factors and the life world constructed. According to the scholars, the service quality that the hotel industry of Penghu offers is unfavorable to tourism. The hotel host is not only one of the inside factors of tourism but also the important economic 'stakeholder'. Why did he or she choose to be the manager of the hotel? What kind of satisfaction did he or she get? What's the hoteliers' management mentality?These become the focal points of this research. The purpose of this research is to obtain the deep relevant structure information of the hotel industry. This research adopts "Ground Theory" and interviews 9 Penghu by the principle of open sample and theory, industries deeply. The research finds that the manage culture of Penghu hotel industry inclined to 'passivism', 'profit since' and 'individualism'. The characteristic put into the environment of tour development seems unfavorable to 'policy', 'local economy' and development of 'tour popularity'.