Environ Generally speaking, tourism activities are of a substitutionary nature. In other words, when a tourist considers planning a trip, s/he cannot visit more than one place at a time. So the Kinmen tourist market exists in competition with that of Taiwan or abroad. Based on the theory of "threatening of substitutes" (Porter 1985), this research describes the tourism competitiveness of Kinmen on condition that the change of prices, qualities or costs of the tourist market of Taiwan may impose a direct threat on that of Kinmen. Utilizing a questionnaire to survey individual travel experiences in terms of specified service quality items, this research compares the advantages of Kinmen with Taiwan and with destinations abroad. In another aspect, due to tourism destination image is one of the major elements influencing a tourist's priorities to travel, this study also analyzes tourists' satisfaction and the attractiveness of the tourism resources of Kinmen to further understand the potential of Kinmen tourist market. Through an analysis of tourism competitiveness, this paper provides better understanding of the basic value of the Kinmen market, as well as proposes advantageous strategies for developing tourism in Kinmen.