The purpose of this study is to compare the gaze of Chinese tourists on the Korean residents with the gaze of Korean residents on the Chinese tourists. In order for this study to be carried out, the concept of ``mutual gaze`` presented by Urry (1992) has been embraced. The result of this study shows that Chinese tourists, commonly accumulate positive perceptions on Korea and Koreans, with a belief that they have received warm hospitality during their tour experience in Korea. On the other hand, not only do Koreans share less positive perceptions towards Chinese tourists, they also regard Chinese tourists`` positive gaze as uncomfortable. This study explores the contrasting viewpoints of the two groups, and also, attributes the different forms of the gazes revealed to the influence of ``social distances`` on the Chinese tourists as well as Korean residents. According to the analysis of this study, locals are less likely to be tolerant toward other cultures. At this point, it is crucial for tourism practitioners and related stakeholders to endeavor to better understand and acknowledge different cultures of foreign tourists so multicultural competences can be realized.