This study assesses the tourism impact perception of the residents on the Penghu Islands using the questionnaire survey. The findings indicate that many of these negative impacts are not from tourists or tourism. This research simplifys tourism impact items by factor analysis, and examines the influences of ”tourism industry dependency” on impact perception by t-test. There are significant differences of tourism industry dependency residents and non-tourism industry dependency residents on positive impact perception; however, the agree level of non-tourism industry dependency residents is higher than tourism industry dependency residents. For the negative tourism impacts, although the perceptions are not different significantly, the recognization level of non-tourism industry dependency residents are higher than tourism industry dependency residents.