The cultural tourism, a tourism model, developed by applying cultural resources which improves experience and knowledge of visitors and residents, and emphasizes the importance of cultural heritage, and the local cultural attractions. The purpose of this study is firstly to investigate the cultural tourism resources and analyze the potentiality of using them as cultural tourism development in Mei-Nong, Kaohsiung County. Secondly is to study the tourism impacts cognition of visitors. And thirdly is to suggest how to use the cultural tourism resources and data of visitors’ cognition for tourism management.