The main purpose of this study is to investigate the Fangyuan Township, Changhua County residents Wang-kung cognitive impact of tourism development, as well as the attitudes and opinions on the development of local tourism. Through qualitative semi-structured depth interviews, surveys, and interviews with a total of 10 residents to view and understand the residents of the impact of tourism development: economic, physical environment, social and cultural impact of cognitive-oriented, followed by analysis of the local residents for tourism development attitude. Learned from the results, residents Wang-kung positive impact the majority of the tourism impact of the economic face; negative impact on the physical environment; belongs to the positive impact on the socio-cultural aspects. Overall, Wang-kung residents on the cognitive development of the tourism are a positive impact, positive impact than a negative impact. For local tourism development in the attitude part, residents hold a positive supportive attitude.