Tourism development surely has social, economic and environmental impacts on tourist destinations.The study on resorts residents attitudes can help understand the nature of tourism development and the extent to which it may influence on tourist destinations. By now, researches on residents perception and attitudes are plenteous in the international circle and achievements are great, yet few are found in developing countries. As a most representative cultural tourist destination, World Cultural Heritage-Xidi and Hong villages in Yi County of Anhui Province, are drawing the attention of both tourists and academic circles. This article, taking Xidi and Hong villages as examples, seeks to analyze ancient village residents attitudes towards tourism impacts and then tries further to explore the connection between tourism development and residents attitudes. Both qualitative and quantitative surveys are applied in the exploratory investigation into local residents attitudes of tourism impacts. Based on abundant face-to-face interviews with the local households, tourism enterprises concerned, local government and tourists from July to August of 2002, we are able to have a better understanding of local residents attitudes to community life, and perception of tourism impacts on society, economy and environment. By this we can promote domestic study on resorts residents attitudes, and provide some theoretical grounds for establishing tourism development planning and perfect community participation system at tourist destinations.