The purpose of this study is to understand the success factor of tourism development on Boracay. Through the experience of Boracay, Penghu would develop the strategy of tourism development in the future. Through qualitative research methods, in terms of focus group and in-depth interviews were used in this study. Interviewees are tour guides and tour leaders of Boracay. SWOT also used in the study to analyze the method of Boracay in tourism industry. The research data gathered from 6 informants indicates the results showed as follows: (1) It is the main factor to develop tourism that island with nature beautiful view. (2) International hotel groups build and develop island is important base factor. (3) Colorful activities are important factor to attract tourists. (4) It is the important factor to promote tourism that travel agency order plane and design suit tour. (5) Boracay is one of successful samples of island tour, so the result would provide a useful suggestion in the tourism development planning of Penghu.