Summary: This research is based on service quality extension model , provided by Parasuraman, Zeithaml and Berry( 1985, 1988, 1991), to investigate the expectation and cognition on the practice of tourist policing service quality in Penghu county among the tourists, with different backgrounds, police supervisors and police officers here. In addition, to analyze their different views of expectation and cognition upon the launched local policing -service measure , and to investigate the tourists¡¦ satisfaction for these services as well as the differences of measure promotion, then put forward the conclusion and suggestion with the aim to make tourist policing service quality much better. The study , which is conducted with reference analysis and questionnaire survey, aimed the adult tourists visiting Penghu county, and the management level and tourist police within Penghu County Police Bureau(PHPB)to proceed this survey. Conclusions are as follows: 1. Upon the 5 service gaps, the gap 3 and 5 both has significantly difference, but no significantly difference exists upon gap 1, 2 and 4. 2. Under different backgrounds , there¡¦s no apparent differences between police administrators, along with varied ages and service seniority. But in view of the schooling record , the graduate university students from Central Police University take the tourist police service quality most seriously. In view of varied positions, differences exist upon reliability and safely , but not apparent, 3. Under the condition of various backgrounds, there¡¦s no apparent differences between tourist police officers along with different ages and service seniority. But in view of schooling record , the graduates from 9-month police training college take the tourist police service quality more seriously than those who are from 2-year training college. 4. Female tourists take the service quality more seriously under the condition of different backgrounds. Visitors, under the ¡§age¡¨ condition, aged from 20 to 29 are the less satisfied with the services. Besides, the university graduates and those who are engaged in ¡§others¡¨, on of the occupation items, are the less satisfied with the service separately under ¡§school record¡¨ and ¡§occupation¡¨ conditions. 5. According to the survey, the tourists¡¦ satisfaction level are as follows:Good and better: 52.8%,Ordinary : 26.2 % ,Bad and worse: 21%. 6. Based on statistics, more than half tourists, about 52.2%, can feel the declared services provided to them as they received the information previously through the newspaper and internet launched by PHPB. 7. The top 3 services , of the tourists¡¦ opinions, that should be strengthened are tourist police service settled in scenic spots, English communication ability and traffic order in touring area. Based on conclusions mentioned above, this study provides suggestion as follows: 1. Improve the service quality gap : The police administer should make efforts to bring forth new ideas to multiple police service and values, companied with cordial measures and attitudes, with the aim of protecting tourists¡¦ safety. Moreover, pay attention to tourists¡¦ suggestion, which by force of a track to communicate to outer environment more efficiently. Third, the communication should be reinforced inside the organization to make a efficient work team. 2. Strenghted the functions of policing service: Revise the organization, check the serving items, impose professional training, implement the management by walking around, emphasize civil trend and opinions, improve staffs¡¦ quality, strengthen system logic thought, combine information system with communication function