This study evaluates attitudes and perceptions of residents in Penghu County and the main island of Taiwan regarding benefits and costs of legalized gaming in Penghu County. Surveys were conducted by using convenient sampling in both Taiwan\u27s main island and Penghu County. Results indicate residents in Penghu and residents in Taiwanese have no significant difference in supporting legalized gaming. Residents in both locations show a positive attitude toward the legalized gaming based on the mean score from the test. Results also indicate that there are three socio-demographic groups have significantly different opinions in supporting legalized gaming. Results also point out the impacts that those three groups are concerned about regarding benefits and costs of legalized gaming. In addition, results may provide the Taiwanese Government some directions for improving residents\u27 perceptions toward the benefits and costs of legalized gaming once the Taiwanese Government decides to use legalized gaming as a means to improve the community\u27s economy and tourism development
