本研究旨在探討不同廣告訴求對廣告效果的影響，並以觀光產業為研究主題。在本研究中，廣告訴求分為硬式銷售(hard-sell)及柔式銷售(soft-sell)兩種，廣告效果則以廣告態度、品牌態度以及購買意願三項構面來衡量。 本研究從相關的文獻探討開始著手，再根據其理論基礎建立本研究之架構與假設，並選用適當的量表為研究工具，經抽取淡江大學國貿系日間部大學生735人為對象實施問卷調查。針對回收的有效樣本641份資料，進行信度分析、敘述性統計、獨立樣本t檢定。經實證分析和討論後，獲致主要結論如下： 1.相較於硬式銷售，柔式銷售訴求有較佳之廣告態度 2.相較於硬式銷售，柔式銷售訴求有較佳之品牌態度 3.硬式銷售與柔式銷售兩種訴求的廣告在購買意願上無顯著差異 最後，依據研究結論，對台灣在發展觀光產業時，在廣告策略的應用上提出建議，以供參考。 This study aimed to understand the impact of advertising appeals on advertising effect in the travel & tourism industry. Advertising appeals are divided into hard-sell appeal and soft-sell appeal. Advertising effect is measured by attitude towards the advertisement, attitude towards the brand and purchase intention. This thesis starts from relevant document discussion, set up this thesis’s structure and hypotheses based on its theory basis and choose applicable scale as a research tool. 735 students who are Tamkang University were conducted questionnaire survey. Aiming at 641 valid samples, reliability analysis, descriptive statistics and independent samples T-test are conducted. After evidence analysis and discussion, the main conclusion is as follows: 1. Soft-sell appeal has a remarkable positive influence on attitudes of advertising. 2. Soft-sell appeal has a remarkable positive influence on attitudes of brands. 3. Advertising appeals and purchase intension are not correlated with whether hard-sell appeal or soft-sell appeal was used. In the end, in compliance with the conclusion of the thesis, concrete suggestions are brought up for the travel & tourism industry and future research for reference.