This paper investigates the perceived destination image of Sun Moon Lake (SML) and develops the projected destination brand image for SML Tourism Circle (SMLTC). This paper uses traveller-generated image (TGI) to conduct Q methodology approach. Q methodology is a combination of a quantitative approach with the interpretation of qualitative research. 20 stakeholders of SML-TC are asked to Q sort using a photograph from score +4 to -4, and then why they choose are asked. Next, PQ method software is applied for Q method analysis and three distinct factors have resulted - three types of attributes are identified as SML perceived image: (1) - mountain climbing and hiking, (2) - local landscape and culture, (3) - participating in sport events plus high-end accommodation. A projected image and brand are developed based on these attributes.