This paper examines local responses to potential ecotourism development in the Tawushan Nature Reserve located in southeastern Taiwan. Community attitude and intention toward four dimensions of ecotourism, including conservation of natural resources, preservation of cultural tradition, sustainable community development, and participation in ecotourism planning and management, were measured. Furthermore, the paper examines whether or not there is congruence between community attitude and intention toward ecotourism development. Analysis is based on data collected using face-to-face questionnaire interviews in two indigenous communities consisting primarily of the Paiwan ethnic group. The study findings show that local people hold generally positive views of the measures necessary to achieve ecotourism; however, their intentions to engage in behaviors to support these measures do not entirely match with their positive views. This suggests that while local residents may support ecotourism development based on international guidelines, their intentions to act will depend on local environmental, social, and politico-economic conditions. It is suggested that issues related to community empowerment, relationship between government and communities, value conflicts introduced by ecotourism development, and the dynamics among and between various community groups will need to be addressed if positive community intention to participate in ecotourism is to be encouraged.