The sustainable livelihoods (SL) approach offers a practical means of addressing some critical aspects of sustainable development. In this research, the SL framework is applied to an analysis of tourism development among the Shanmei Cou in Taiwan. It is shown that the SL framework has utility in guiding both research and practical initiatives, and that it may have particular relevance to marginalized communities. However, its usefulness can be further enhanced through explicit incorporation of culture, which has been underemphasized in most earlier formulations. A revised framework is proposed and some suggestions are offered for further research.