There search purpose is to discuss the relationship among service quality, satisfaction, and revisit willingness of tourists for yacht industries in Penghu. A survey was conducted form July to August in 2008, and the number of valid questionnaires was 440. The research instrument that researchers used SERVQUAL scale to investigate tourists' satisfaction that was provided by yacht industries in Penghu and discuss the revisit willingness of tourists. SPSS we used to analyze data. There search findings are: 1. Service quality which is provided by yacht industries in Penghu doesn't correspond with the expectation of tourist. It means that has the gap between with the expectation and perception in this study. Yacht industries of Penghu should improve overall satisfaction to up. 2. The tourists' perception has positive relationship with tourists' satisfaction. 3. the perception will affect the satisfaction, thereby having the influence on revisit willingness. Hoping the results of this study could make suggestions to provide yacht industry of Penghu operating and managing in the future.