Although they are more concerned with the negative impacts of tourism, they also believe that tourism has generated positive impacts in many ways such as providing incentives for conservation of natural resources and improving infrastructure. Compared with the other three groups, the English tourists seem to point out that their experience in meeting local hosts from totally different cultural backgrounds is also one of the positive impacts of tourism. The results of this analysis also further confirm the general hypothesis that perceptions toward tourism differ across the cultural groups. This study has provided a picture of the perceptions of tourism impacts on small island destinations from the view of two different stakeholders.