Penghu Islands are abundant in marine resources and geologic landscape, and each island cultivates its own particularity. The purpose of this study was to investigate the image positioning of Penghu islands. "The Questionnaire of Penghu Islands Image" was developed by the researcher based on the destination image theory of Beerli & Martin (2004). Item Analysis, Factor Analysis, Cluster Analysis and Multidimensional Scaling (MDS) were implemented. The results are as follows (1) The subjects of the study were mainly females, 21-30 years old, NT$20,000 monthly income or less, visited Penghu over two times, college degree, single and backpacking. (2) There are 7 factors constructing the image of the situations including atmosphere of place, dining, transportation, amusements, beach, natural resources and accommodation. In terms of "macro image", Wangan Island, Chimei Island, Jibei Island, and Yuweng Island were in the competition group. (3) Magong Island is relatively better in atmosphere of place, dining, transportation, amusements, beach, and accommodation. In natural resources, Chimei Island is rated the best.