Developing the place image of destination is a good way to represent place characteristic which is different from other tourism sites. It will not only highlight local residents' expectation to tourism development but will also increase visitors' willingness of revisit, even attract potential visitors. Hence, there is need for management unit to understand residents and visitors image to tourism destination. The main purpose of this study is to explore the image map of Penghu from residents and visitor's mind. The in-depth interview was used to collect the data. This study asked 6 residents and 6 visitors about Penghu image by showing photograph to interviewees. The result showed that residents and visitors had similar and different image to Penghu. The similar image included"the natural image","the leisure image","the marketing image"and"the living image". And the different image was insisted of"the cultural image","the climate image","the food image"and "the novel image".According to the result, this study suggested that: 1. The same images are Penghu's identity, so the local construction and marketing strategies should keep the original nature beauty and it's living culture in Penghu. The main development should base on leisure vacation project instead of fashion tight itinerary tourism mode to promote travelling quality. Also, it should make use of media to expand marketing Penghu efficiently. 2. The different images are potential images which can be formed in the future. So, it should create some experience programl activities in program low season to extend the high seasontime.