英文摘要:The “Creative Cultural Industry Development Plan” is one of the “Challenges 2008: National Development Key Plans” of the government. Taiwan’s aboriginal cultural is diversified in ascendancy and opportunity in Taiwan’s creative cultural industrial development. The Tau tribe of Lanyu has its own complete and valuable culture such as the “Flying Fishes Festivity”. This study adapted in-depth interviews and context analysis to find out the spirit of Tau cultural, and implanted “Flying Fishes Festivity”. The results showed that some information about Tau’s culture is wrong or out of date. Some traditional festivities have disappeared as well as some customs and taboos have changed to affect their lives. Cultural Tourism of Lanyu causes many problems of which residents and sightseers have some cultural misconceptions that lead to residents charging for photographs, destruction of the environment, etc. In order to grow and protect their culture, the government or designers must frame a mature project to balance the culture and economy.