Comparison analyses between the gas emission data (H i 21 cm line and CO 2.6 mm line) and the Planck /IRAS dust emission data (optical depth at 353 GHz τ 353 and dust temperature T d ) allow us to estimate the amount and distribution of the hydrogen gas more accurately, and our previous studies revealed the existence of a large amount of optically-thick H i gas in the solar neighborhood. Referring to this, we discuss the neutral hydrogen gas around the Perseus cloud in the present paper. By using the J-band extinction data, we found that τ 353 increases as a function of the 1.3-th power of column number density of the total hydrogen (N H ), and this implies dust evolution in high density regions. This calibrated τ 353 -N H relationship shows that the amount of the H i gas can be underestimated to be ∼60% if the optically-thin H i method is used. Based on this relationship, we calculated optical depth of the 21 cm line (τ H i ), and found that τ H i ∼ 0.92 around the molecular cloud. The effect of τ H i is still significant even if we take into account the dust evolution. We also estimated a spatial distribution of the CO-to-H 2 conversion factor (X CO ), and we found its average value is X CO ∼ 1.0 × 10 20 cm −2 K −1 km −1 s. Although these results are inconsistent with some previous studies, these discrepancies can be well explained by the difference of the data and analyses methods.