Being positioned by the Macau Government as the “World Tourism and Leisure Center,” Macau has been developing more tourism products particularly in the Cotai Strip. Although studies have shown that residents’ attitudes are important to the success of the development, limited studies have been conducted in Macau on measuring residents’ attitudes towards tourism. The purpose of this study is to therefore examine and measure Macau residents’ attitudes towards tourism and in particular explore further their acceptability among various development options in Macau. As perceived benefits and costs will affect residents’ attitudes towards tourism and their acceptability among different development options, this study will also investigate whether those who have been or are currently working in the tourism industry will have more positive attitudes towards tourism and differ with respect to their support for specific development options than those who are not. By analyzing the result of this study, it is expected to provide a better understanding of the tourism products that residents will favor and support most as Macau’s tourism industry continues to expand with the Macau Government and six existing gaming operators continuing to build, expand and develop in Macau.