The first chapter of this research was to explore the motives and purposes of this research and related literature. Chapter two was to analyze the impacts of casinos on urban development in the following fields: politics, economy, society, culture and environment. Chapter three and chapter 4 did the case study of Las Vegas and Macau respectively to analyze the impacts of casinos on the urban development of two cities to prove the conclusion of the chapter two, the impacts of casinos on urban development in the following fields: politics, economy, society, culture and environment. Chapter five was the SWOT analysis for Las Vegas and Macau and summarized the strengths, weaknesses, opportunities and threats of the two cities. Chapter six presented the main findings of the research and the research recommendations.