Numerous scholars pointed out that destination images are an important and successful factor for destination marketing. Travel destination with strong and positive images are a key factor that was usually chosen by tourists. Personal subject consciousness and customer¡¦ s behaviors will be influenced by destination images. Therefore, destination images are the most important role in the process of tourism decisions. This study is attempted to investigate what factors are influenced by the formation of destination images. And to know what Kaohsiung City¡¦s destination images are from the perspectives of foreign tourists. This research provided structure questionnaire to foreign tourists whose native languages are Chinese, Japanese, English and taking the Kaohsiung International Airport as an investigating place. According to SPSS analysis, the findings are as follows: (1) Kaohsiung City¡¦s destination overall images were considered as good in the perspective of foreign tourists. The hospitality and friendliness the local residents are truly agreed by foreign tourists. On the contrary, the traffic and amusement at night in Kaohsiung City are highly disagreed by foreign tourists. (2) Images would be influenced by cultural resources, quality of services and natural environment which were considered by foreign tourists. (3) The formation of destination image would be influenced by travel motivations. (4) The formation of destination images would be influenced by the number of times of the sightseeing, companion¡¦s relation, age and nationality. (5) The formation of destination images would be influenced by information sources, which included previous visiting experiences by oneself, introductions of relatives and friends, the TV programs, travel guides and films. According to these findings, this study suggests that native government should reinforce communications development. And to promote Kaohsiung City¡¦s uniqueness and advantage by using TV, travel guides and films, such as cultural resources, amusements at night etc. In the aspect of tourism market, they should strengthen marketing in Hong Kong.