With the cross-strait interactions become more and more prevalent, Chinese visitors¡¦ traveling to Taiwan has become a important subject. Governments, industries and scholars in Taiwan are all estimating how much this will contribute to the Taiwan economy development. To explore the immense potential tourism market, this research adopts quantitative technical analysis, include the following issues into discussion: (1) the generation of destination images from the perspectives of potential Mainland China travelers to Taiwan; (2) the factors that effect tourists¡¦ impression owing to the history issues and cross-strait relations; (3) the influence of China¡¦s political and social conditions on Taiwan¡¦s tourism image and their cause-effect relations; (4) the destination image effect of Taiwan¡¦s present direct/indirect limitation policy on China tourists.Based on the destination image model by Baloglu & McCleary (1990), the research adopts a student questionnaire survey targeting at potential visitors from Mainland China who have never been to Taiwan. A total number of 671 valid samples are geographically divided into two groups: internal region of China and coastal areas. The two variables are then analyzed with SEM to construct the destination image path model. The result shows that cause-effect relations exist on the mediators of ¡§perception/cognition of destination¡¨, ¡§affective evaluation¡¨ and ¡§overall destination image¡¨. Independent variables of ¡§the significance of information types¡¨ and ¡§tourist motivation¡¨ support the result of the past studies. However, ¡§the amount of information¡¨ on Taiwan¡¦s tourism image presents different result from the past studies, which also modifies the hypothesis of information amount variable in the model developed by Baloglu & McCleary (1990).The result reveals that independent variable of ¡§destination limitation/control¡¨ has obvious cause-effect relation with mediator of ¡§perception/cognition of destination¡¨, which indirectly affects the formation of destination image. The comparison of three construction models formed by the destination image all indicates that the insufficiency of tourist information may lead to the unsupportable obvious cause-effect relation on image development. The independent variable of ¡§internal region of China¡¨ presents better cause-effect relation with ¡§affective evaluation¡¨ mediator while ¡§coastal areas¡¨ shows better relation with ¡§perception/cognition of destination¡¨.