The situation across Taiwan Straits is unique in that it has undergone different phases of conflict, hostility, tension and relaxation, which is linked with interrelations between tourism development and political interactions. The research framework is based on the conceptual and theoretical implications of tourism development among partitioned states raised by two Canadian geographers Richard Butler and Baodi Mao. The methodology adopted by this study includes statistical analysis and historical comparison. The paper examines the interrelations between tourism development and political interactions across Taiwan Straits through relevant literature and current events. It deduces the conceptual model of interactions between tourism development and political relations among partitioned states so as to check the conceptual and theoretical implications raised by Butler and Mao. The conceptual model shows that after the policy allows people to travel between partitioned states, visiting can promote contacts and understanding among people, which contributes to the political relations to be gentle in initial stage, helps facilitate both sides to achieve conciliation in middle period, and creates the advantages of peaceful coexistence in a long term. Tourism is not just the facilitator of peace but the beneficiary of peace. Gentle political relations not only contribute to the sustainable development of tourism, but also strengthen Track Two Diplomacy (people-to-people) and Track One Diplomacy (government-to-government), and then could build the atmosphere which is good to political conciliation and normalized relations. Governments might take measures of warning or limiting people not to go to some particular tourist destinations because of the political taboo, ideology and tourism safety problems. The actions could make people misunderstand each other and lead to tense relationships of the two sides, and furthermore evolve into a situation of confrontation or conflict, thus we can find that tourism displays a political character. There has been no military conflict across Taiwan Straits since 1979; the sum of personnel exchanges was about 7 000 000 in 2011; even though it is not complete peace, the situation is in the reconciliation status. Tourism increased opportunities of contacts between people in stable situation of Taiwan Straits, and accomplished the fact of peace. Political peace is favorable for developing tourism. Tourism can also play a Track Two Diplomacy function in tense situations, provide an alternative channel to increase understanding, and affect Track One Diplomacy gradually. Removing political factors, it is attractive to people between partitioned states to visit another side, especially in those states which have the same consanguinity and culture. Political policies may be able to stop travel exchange temporarily, but when the bans are lifted, tourist flows will increase rapidly. Since June 28, 2011, people from Mainland China can visit Taiwan as individual travelers, the policy has a positive meaning to promote mutual understanding and maintain friendly and peaceful relations between the People of Taiwan and Mainland China. [ABSTRACT FROM AUTHOR]