Developing tourism and Gambling is a set of strategies which the Macao SAR Government promotes for years. This paper discusses whether the strategies are efficient from the perspective of tourists. Based on the survey data of Guangdong residents，the paper analysis the Guangdong residents’ perception to the two tourism resources：culture and gambling，the interest and choices of tour，and discover that：the Guangdong residents mainly focus on gambling recourse or participate the gambling. They know little about the culture resource in Macao and seldom choose the culture tourism program. That means the target of diversification of modern tourism which Macao SAR Government promote is far from the perception of the tourist，which is bad for the development of tourism in Macao.