Tao Namen─the term used for guests staying at B&Bs in the Yami language. Tourism seems to account for the lion’s share of the cash economy in Lanyu recently. It is also currently the primary means by which the government seeks to promote the development of indigenoustribes. A new economic model is booming, thanks to ecotourism that is characterized by tour guides with local ecological and cultural knowledge who are mostly associated with B&Bs run by the local people. The new economy runs the same way as the traditional economy did, in terms of its reliance on natural resources, in particular the mountains and the ocean.However, it is different because of two interlinking forces. First of all, there is capitalism, which developed in the context of ‘mass tourism’ in the past to become the new ecotourism, which now includes Yami culture, and is premised on injecting huge amounts of capital and putting in place clear travel itineraries to attract tourists. The second force is rooted in kagagan, a concept as well as traditional practice that regards home visitors as being incorporated into the exchange system of social resources. This traditional practice is so successfully attuned to the shorttourist season of Lanyu that Yami people need not change the fabric of their traditional life style while developing the tourist business. This second element is crucial, and the article therefore demonstrates that although tourism spreads globally, local cultures always structure their own unique styles, Lanyu being no exception.