The purpose of this study was to explore the differences of travel motivation and perceived value between Taiwan and Chinese residents. 516 useable surveys were collected (261 form Taiwan, 255 from China) and data were analyzed through descriptive statistics, factor analysis, reliability analysis, and t-test. Regarding travel motivation, Chinese travelers would prefer to visit Kinmen than Taiwanese travelers did due to "life experience" and "getting new knowledge & sharing". On the other hand, Taiwanese travelers would prefer "seeking fun & excitement" than Chinese travelers did. Regarding perceived value, Chinese travelers would feel the value of "self-actualization & reinforce relationship" than Taiwanese travelers did. Applications of the results of the study were also suggested.