The purposes of this study were to investigate the differences and correlations of tourism attraction and experience value after the tourists visiting the battle tunnels of Kinmen. The questionnaire investigation was applied for the tourists who went to the battle tunnels of Kinmen in Qunlin for the research subjects. The statistics methods were used the description analysis, factor analysis, MANOVA, and correlation analysis. The results indicated there were significant differences in tourism attraction in vary gender, marriage, occupation, individual monthly income. More, there were significant differences in experience value in vary gender, occupation, individual monthly income. On the other hand, The recommendations are increase the material of battle for exhibitions, take more sound and stereo battle situations, set the labyrinth map of military affaires, arrange the pairs of members for the military uniform play, provide the improvement of battle tunnels of Kinmen for the attraction, and create more through experience value.