Chang Hua county LuKang town has special historical background in Taiwan. In the Ching Dynasty, there was appellation "LuKang is the second large city in Taiwan". LuKang was a harbor in Ching Dynasty, but the harbor was choked with silt. The rail road didn't preserves completed traditional building and temples. Another reason is that more and more people have participated in leisure activities regarding heritage and culture. LuKang's abundant heritages were so precious and unique cultural tourism resources. LuKang became a tourism town. Residents expanded the tourism activities since 1978. What is the future about the LuKang's tourism? The outcomes of this research in a frame of reference of the residents, take the "Tourist area cycle of evolution." Butler (1980) combined the tourist area phenomenon and the products life cycle. It took the extension of the tourist area life cycle, there are six stages: The exploration stage, involvement stage, development stage, consolidation stage, stagnation stage, and decline or rejuvenation stage. The research also uses the SWOT (Strength, Weakness, Opportunity, Threat) method in this analysis. To realize the state of play about tourism, to investigate the tourism circumstances in the future, to classify the connection between them. This thesis also offers suggestions, which help the government or tourism in LuKang, or the other places similar for their future planning.