符號互動在人們溝通與行為中是個重要的角色，隨著互動頻繁的需要，人們不但善用禮物、也不斷創造各種類型的禮物藉以相互溝通、表達情意，完成社會活動。旅遊者在旅程中為親友準備一份禮物的消費行為沒有隨時代改變，近幾年的相關研究發現一個失敗的禮物，不但沒有搭起兩者間的溝通橋樑，反而使彼此之間的人際關係以及交流模式受到損害，因此本研究主旨在探究收禮者對於收到印象特別深刻的禮物後他們內心真實的想法與認知。研究對象是從研究者周圍親友開始採立意抽樣以及滾雪球方式選取樣本，訪談人數共為20位，訪談內容文本以方法目的鏈以及符號互動論的觀點進行分析，藉由屬性-結果-價值的階層模式結合符號、心靈、自我、角色移轉，推演收禮者對送禮者及其行為所認知的價值。本研究發現受訪者收到印象深刻禮物的屬性可歸方便型、偏好型、購物型、特別型以及個人化禮物等五類，其中以購物型禮物和特別型禮物所占的比率最高；這些不同類型禮物所帶出來的結果反映出是「分享品嘗」、「身分辨別」、「擺設裝飾」、「回憶」、「正面情緒」、「負面情緒」、「文化」、「人際關係」以及「親屬關係」等結果；受訪者對印象深刻的禮物所認知的價值為「快樂愉悅幸福」、「真正友誼」、「內在和諧」。就符號互動論的觀點而言，禮物藉由收禮者在送禮行為的互動過程當中仍可看出，自己與送禮者之間所代表符號的象徵性、關係親疏程度以及存在感。

Symbolic interaction plays an important role in human society, in terms of communication. People not only express themselves by giving gifts, but also regard gift giving behavior as witness of relationships. Tourists used to bring gifts during the journey for their families and friends. Some recent studies indicated that sometimes gift senders failed to consider the appropriateness of the gift and resulted in damaging the interpersonal relationship . The main purpose of this research is to explore the true perceptions and values from the perspective of gift receivers when they obtained the most impressive gifts. This research applied both purposive and snowball sampling methods to conduct in-depth interviews methods. Means-End Chain (MEC) theory was adopted to investigate the symbols, minds, self and the role transformation of 20 gift recipients with Soft Laddering. The major results of this paper were as follows.
1. Attributes of the most impressive gifts were convenience, givers’ preference, shopping-kind, specialty, and personalized gifts.
2. Results of the most impressive gifts were generated as taste-sharing, identification, decorations, memorabilia, emotions, culture, interpersonal relationships and family relationships.
3. Values that the most impressive gifts brought to the interviewees were “happiness”, “truth of the friendship” and “internal harmony”.
4. Symbolic interactionism suggested that the gift-giving process reflected the relative position of the gift recipient and revealed the sense of existence of the recipient.

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