Taiwan has wanted to open up casino for some time. The offshore island of Penghu in particular wants to escape from the difficulty and low prosperity typical of small offshore islands. This study discusses whether or not casino development is related to local residents' place attachment and community sense. It hopes to evaluate what impact casino may bring from the perspectives of the local residents and discover what attitude and emotions the locals have towards casino. The study results shows that place attachment and sense of community cause great influence on casino businesses. Therefore, if we prevent the impact casino may bring and implement the mechanism for the community residents to participate in, then the local residents have a better understanding of casino business, eventually supporting and taking part in the casino business.