Most impact of tourism studies have been restricted to economic analysis and benefits occurring to the area. Recently, concern has been aired on the existence of negative impacts. This article describes a study conducted during the summer of 1976 in an attempt to examine empirically the existence of these negative impacts of tourism. A total of 1,636 residents and 212 entrepreneurs of Cape Cod, Massa chusetts, were interviewed to measure their perception of how tourism impacts on different domains. An Attitude-Index was created by averaging the scores of each respondent. Comparisons were made between the respondents attitudes toward tourism and their dependence on tourism for a livelihood.