In the global competition, Taiwan has to promote eco-tourism effectively. The Taiwan government of tourism management has noted the importance of the development eco-tourism. These policies are already being carried out. Because the Government contributed to the development of eco-tourism the Government Decree law, environmental policy, environmental knowledge, environmental attitudes and economic development factors will directly or indirectly impact tourism eco-tourism development positively. The purpose of this study was to explore the impact of developing eco-tourism and impact analysis. The population of this study is Dapeng Bay national scenic area tourists. It uses purposive sampling (purposive sampling) conducted a questionnaire survey, the information gathered by SPSS 18.0 descriptive statistics analysis, confirmatory factor analysis of LISREL 8.7. Results of this study will provide the domestic development of eco-tourism policy reference, for the establishment of the institute evaluation framework, but also serve as reference in future studies. The results of research finds that law and policy, Environmental Knowledge, Environmental attitudes can affect the eco-tourism and impact on the development.