Penghu, formerly known as the Pescadores Islands by Europeans, are located off the western coast of Taiwan. Owing to its abundant recreational resources and low level of development, Penghu is very suitable for tourism development. Through participant observation and questionnaire survey, we can obtain accurate information about tourist behavior and perception in Penghu. In terms of their "spatial behavior", the most popular tourist activities are maritime activities (such as swimming and boating) and fishing. Their "environmental perception" includes such elements as (1) weather, (2) beaches and their ecosystems, (3) marine species, (4) the sea and coast, (5) geologic formations of basalt, (6) plants, (7) the various islands making up the group, (8) eye-catching landscapes, (9) attractive landscape familiar to tourists, and (10) views of fishing villages. The interaction between tourists and environmental components is becoming intensified through these contacts. One of the research findings is that the activities of tourists are subject to the external driving forces of Penghu. However, the behavior and perceptions of various tourists are not very diverse. And owing to their remoteness and the limited availability of information about Penghu in mainland Taiwan, pre-arrival tourist images of the islands are quite vague and unfamiliar compared to those they have of the recreation available.