This study investigates the case of tourism in Tamsui, and the complexity in the structure of tourism. The author also investigates into the history of Tamsui of the recent decades as the study background. Colonization and development of foreign culture have brought Tamsui the indispensable space experience, and have left Tamsui the potential for tourism. It still takes a duration of time for the development in Tamsui and the mutual understanding to be established through day-to-day activities. Tourism is not totally equal to commercialization, whose effect is only one of the mechanisms of the market. Instead, tourism is an approach of the practice of the ideals, and at the same time being able to protect the environment and to enhance the quality of life effectively. Taking the unique space experience as the basic tone and developing a variety of local strategies, Tourism has become a long-lasting industry in the local structure.
