The township of Guan-yin at Tao-yuan County is the home of lotus and water lily in Taiwan. It is full of resources for rural tourism, plus the unique legend of the naturally beautiful ”Guan-yin Rock”. This research discusses the tourism development of Lien-hua (meaning ”lotus” in mandarin) Village at Guan-yin Township through the images of ”Guan-yin Rock Cultural Festival”, a traditional local folk activity. The researcher used data collections and the document analysis method to bring up the following suggestions: resort farms in Guan-yin should be planned and designed as fast as possible to become tourism resources for the three-in-one concept of ”ecology, life, and production”; this concept can broaden the tourism marketing reach for Guan-yin by connecting the whole Guan-yin Rock Festival, tourism image design and developing, and cultural festival activities staging, in order to create a style for sightseers and travelers to appreciate lotus and water lily in a relaxed and comfortable way, thereby experiencing the richness of rural tourism free and easily.