This study incorporates a “food image” variable into a luxury value-attitude-behavior model. The aim is to examine Taiwanese tourists’ attitudes toward luxury restaurants and purchase intentions, i.e., to dine at luxury restaurants while traveling for tourism purposes. A total of 361 participants were recruited to complete the questionnaires. The results indicated that the perceived functional value, perceived symbolic / expressive value, and perceived hedonic value may influence consumers’ attitudes toward luxury restaurants, which, in turn, may affect their purchase intentions – to dine at luxury restaurants while participating in tourism activities. In addition, a destination’s food image moderates the relationship between attitude and purchase intentions. The managerial implications of this research are discussed.