This objective of this study is to find the most representative local cuisine of Penghu and its evaluation index. The survey is divided into three stages. The first-stage survey is to integrate expert opinions through Modified Delphi Methods for building evaluation index and literature review for designing the second-stage questionnaire. The second-stage survey uses the AHP for building the weighting structure and criteria of Penghu typical local cuisine evaluation index. The third-stage survey is based on the second-stage survey and using Modified Dephi Method to select top 10 representative local cuisines of Penghu as reference for evaluating the representative local cuisine of Penghu. The data is analyzed by the TOPSIS proposed by Yoon and Hwang to calculate the ranking of the representative local cuisine of Penghu. The survey was conducted between October and December of 2005. This research result builds structure of Penghu typical local cuisine evaluation index.