The main purpose of this study was to discuss tourism impacts and to explore residents' perceptions of the impacts of tourism development on the Lu-Kang area. The study analyzed social, cultural, economic, and environmental impacts in relation to residents' attitudes toward tourism development. Analysis considers residents' background, contact with visitors and where they live. Data were collected fro Chang-Hua County Lu-Kang town residents 16 and older. A questionnaire was distributed in person. The data collection yielded 432 valid responses. Based on the findings, three major conclusions could be drawn. 1. Lu-Kang residents tend to support tourism development and in their opinion that tourism development brings positive social, cultural and economic impacts but brings the negative impacts for the environment. 2. The result of factor analysis showed the impacts of tourism were associated with 8 dimensions: tax revenue and public environment, cultural learning, economic development, living environment, cultural facilities, place approval, cultural recreation, business behavior. 3. Based on differences of residents' background, there are differences on the recognition of administrative policy, the cognition of tourism impact and the support of tourism development.