This study attempts to investigate the ”2007 Milkfish Cultural Festival” hold at Mituo Township, Kaohsiung County in order to realize the visitor's satisfaction and identification, local resident's perception toward the impacts of Milkfish Cultural Festival. The results showed that the visitor's satisfaction was satisfied and most residents were support and approval continues to carry out Milkfish Cultural Festival very much. Moreover, this study tried to interview government authority, operators, culturists and fishermen for their views on festival activity and indicated that they supported to hold this festival continuously. However, this program should innovate more actions, strengthen advertisement and provide more financial subsidies in order to promote the activity quality.