The purpose of this study was aimed to analyze the residents' marine recreation sport participation situation, recognized on marine recreation sport impact and developing attitude in Penghu. Questionnaires were given to local residents in Penghu County, and stratified random sampling method is used. 1066 effective questionnaires were collected. Statistics method includes descriptive statistics, and canonical correlation analysis was used toin this study. After testing, four results are shown: a. There are higher in marine recreation sport participation are "marine swimming", "snorkeling" "side fishing", "ship fishing", and "yacht". However, there is not high marine recreation sport participation in Pehghu. b. There are higher on marine recreation sport is "attract numbers tourist to promote employee opportunity in local". c. On residents attitude for future marine recreation sport developing, there are higher is "the government should be require idea of eco-protect and marine environment in waters recreation business". d. There are significances relationship between recognized impact and developing attitude. Based on finding, this study not only suggests for tourism management in Penghu, but also support for researchers on research orientation.