The wetland, located at the buffer area of land and ocean, is one of the most high frequency of development activities. Data shows that human invades the wetland has uccessed flooding, water pollution and shortage of world wide water resources, This indicats that human’s lack of indestanding the value of wetland has given rise of the ignorance of wetland protection. Although the area of Kao-Mei wetland is not quite big, there are thousands flocks of birds which are attracted by the conservation plants such as Hygrophila progonocalyx Hayata and Bolboschoenus planiculmis (F. Schmidt) T. Koyama perching here every year in the argillaceous and sandy beach in the estuary marsh area. Bird-weatchers, teaching group and visitors like to visit the place. Besides, a lot of street peddlers enter this area especially in the vacation. Therefore, the management problems of street peddler, environmental sanitation, and traffic, etc. in the soil area must be solved in the first instant in order to protect the environmental ecology of Kao-Mei wetland. This research is for understanding the recognition of wetland environment and the attitude toward environmental conservation of Kao-MeiWetland from the visitors coming to Kao-Mei wetland. Discussing whether visitors' recognition and attitudes toward environment affect their willing paying for the environmental conservation or not and further, to assess visitors’ WTP (willingness to pay) for protecting these natural environments with the contingency valuation method.