This paper focuses on the identification and explanation of rural residents' perceptions toward the impacts of tourism development and their grouping with respect to these attitudes. Data from 262 households are used in the empirical analysis. Because of emerging stages of tourism development in the study area, most residents expressed a quite strong support for tourism development, although some social and environmental concern was expressed. The results revealed that respondents most value economic objectives, but the community was not homogeneous in its views. Education, gender, age, income, employment and a high degree of community attachment were found to be the major factors affecting the attitudes of residents. Findings of this study indicate that local people value the tourism in ways consistent with the social exchange theory. Copyright © 2012 John Wiley & Sons, Ltd.