The past literatures demonstrates that the positive relationship between community attachment and tourism development attitude. The impacts of tourism perception and at-titude of tourism development are positively related as well. However, when the tourism is developed in communities may cause a number of tourism impact. The degree of community attachment may be affected by the impacts of tourism and tourism devel-opment approach. Therefore, the perception of tourism impact plays the intermediate role between the community attachment and tourism development attitude is the pur-pose of research.
In this study, we try to establish the framework and assumptions through literature review. The aim is to explore what the relationship is among the residents in community attachment, perception of tourism impacts and attitude of tourism development. The hypotheses and survey is used by statistical methods to discover the result. The location of this study is Yilan Dong-Shan River, 371 valid samples of local residents by conven-ience sampling. This study found the results are as follows:
1. The residents in community attachment have a positive influence on the perception of tourism impacts.
2. The community attachment has a positive influence on the perception of tourism impacts.
3. The perception of tourism impacts has a positive influence on the attitude of tourism development.
4. The perception of tourism impacts plays a mediating role on the relationship be-tween the community attachment and the attitude of tourism development.
Keywords: community attachment, tourism impact perception, tourism development at-titude
