A Study for the relationship of impact of culture-The effect of Culture and Heritage Tourism Ron-Shine Lai, Master Abstract “Culture” is a field tremendously. Numerous things be included in. Thinking of concept, way of life, festival of custom and so on. Especially about thinking and concept, culture just as a production be constructed from this, but must be general. If thinking and activity could be a culture, commonly or generally is a key stone for thinking and concept, and activity to be a culture. In the other way, culture includes two parts, basically, concrete and abstract, or tangible and intangible. It’s easy to show up also easy to touch. Message spread would turn an affect out to culture because of touch of mind. “Tourism” will bring the people outside into a community to meet the resident. Mean that two kinds of cultures, even more, meet each other. The mind and activity will be change from the meeting. Tourism also present a potential for economic, an probably good business, cause of the need and support for the activity. In the moment, the way of local economic activity would be affect by the appearing of tourism. Key words: Culture, Tourism, Economic, Impact