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Using the modified theory of planned behavior, this study aims to understand residents’ supporting or rejecting mindsets toward legalizing gambling in Kinmen, Taiwan, where exists a complex and somewhat contradictory relationships between economic growth and the preservation of the natural environment in the context of tourism specifically to small island destinations. This study develops a convenience sampling procedure in which 365 questionnaires are collected. A series of hypotheses tests are conducted via structural equation modeling. This study notices that perceived behavioral control is the most important attribute affecting behavioral intention. However, behavioral intention does not necessarily lead to actual behavior. Attitude is considered as a more reliable predictor of actual action. Attitude relied heavily on positive perceived behavioral control. Further, the respondents are concerned more about how legalizing gambling affects their current lifestyle.