The purposes of this study were to investigate and analyze the Dahshi Old Streets residents' perceptions of tourism impacts and their attitudes to develop tourism in the future. Through this way, whether the factors of tourism impacts faced by the Dahshi Old Streets influences the residents' attitude to develop tourism activities is explored. The results could be the reference to develop tourism activities on Dahshi Old Streets in the future. Through domestic and foreign literature review, the "questionnaires of perceptions of the tourism development impact." were designed. An on-site survey was conducted from 5 to 12 of February, 2007. The on-site survey obtained 142 usable questionnaires. The results indicated that the factors of tourism impact and the tourism development attitudes in the future have significant correlation. It indicates that the residents expect developing tourism would bring them positive influence; on the other hand, they are afraid that would make their daily life inconvenient in the future. This study finally proposed the following suggestions (1) In order to provide tourists various travel choices and experiences, the government should assist and guide the residents and non-official groups to develop tourist home and its facilities. (2) To reduce the traffic jam, the government should reinforce the propaganda of substitutional roads and require tourists to take the transferring bus to the city. The community residents should discuss and build a feedback mechanism to the community. Thus, all of the residents will be able to share the interests of developing tourism no matter whether they are engaged in tourism leisure industry or not.