The purpose of this study was to explore the image and the positioning of resorts and hotels 'The Image of Ping-Tong resorts and Resorts Positing Questionnaire' was developed and distributed in Kendin streets in Ping Tong. A total of 441 questionnaires were collected, and the return rate was 88.2%. Descriptive statistics, One-way ANOVA, Cluster Analysis and Multidimensional Scaling were applied to analyze tourists' demographics, experiences, and the images of resorts and hotels evaluated by tourists who have stayed in a variety of hotels. The samples of this study were mainly females, 21 to 30 years old, undergraduate and college students, salary under NT16000 per month, and NT1500 to 3000 to spend per day. The results indicated that Chateau Beach Resort's image best suits the image of Construction, Facility, and Trademark. Caesar's image best suits the image of customer service; Caesar and Howard Plaza Hotel have similar competitiveness while other resort hotels' images have nothing in common.