This study was to identify residents` attitudes toward the restoration and rehabilitation project of Suwon Hwaseong UNESCO heritage site, which has been planned and implemented since 1999. Qualitative research methods including content analysis of newspaper articles and in-depth interviews with local residents were applied to investigate the residents` attitudes. Results showed that overall the residents possessed negative attitudes toward the restoration and rehabilitation of the heritage tourism site mostly because they have not been regarded as one of stake-holders in the planning and implementing process of the project. Another reason of local residents`s negative attitude was because they had not experienced any positive tourism impacts since the beginning of the project. The residents also have been disappointed with the city`s inconsistent policy concerning the implementation of the projects. Implications for mitigating residents` negative attitudes and encouraging their participation in the project were discussed.