There are two purposes for this paper. First, to analyze the characteristics of tourists into Miaoli County, including their socie-ecnomic characteristic, expenditures and preferences for touring destination. Two areas, Taipei City and Yuan Lin County, are selected for comparing purpose. Second, the multinomial logit model is used to empirically estimate the factors that affect the tourist's decision on touring destination. The results shows that tourist's age, monthly income, marriage status, and seasonal factors were found to have significant influences on the tourist's choice of destinations.