In recent years, the increasing of people's leisure time makes people's living attitude of life is change, they produced a tidal wave in the modern sense on festive events. It not only established the image of the city, but also brings inherent vitality form the city's development and transformation. Whether firecrackers in Yan-shui, Sung Chiang Battle Array in Kaohsiung Neimen, begging bread turtlesactivity in Lantern Festival, Fireworks festival in Penghu, It shows popular by the general public in Taiwan specialty festivals. The hypothesis model in this study discusses the influence on urban tourism image, festivals development impact, festivals development attitude of Influence relationships, It use stratified purposive sample, and 879 valid questionnaires were recovered; Rate of recovery is 91.56%. SEM was used to analyze the collected questionnaires; It found that the overall SEM was good fit. There was a direct or indirect causal-effect relationship between each variable. The findings are listed as follows: (1)Urban tourism image for festive events have a significant positive impact on the development of attitudes. (2)Urban tourism image for festive events have a significant negative effect on the development impact. (3)Festivals have a significant negative effect from the development impact to the development of attitudes festivals. Events should consider the intention of activities, make local nature and living cultural industry integration, county and city governments in these activities put a lot of manpower and money. If it had the sustainable management and how to get recognition and support of local residents, need to focus and discussion on the problem.