The citizens have gradually noted the importance of recreation ecologically, equally emphasize on environmental conservation as well as recreational development, since the spread of ecological conservation and the respect on the environmental quality from travel during these years. But, in Hsin Chu, Taiwan, most of the places of natural recreation have become environmental sensitivity areas, such as wet land, water sources area, and wild animal protection area, etc. The development on these sites should do harm of the environment and a negative impact on the economic benefits. Therefore, valuation on the environmental sensitivity areas is the most important strategy while setting up the tourism policies. The purposes of this paper are to evaluate the economic benefit of environmental sensitivity areas along the Coastal of Hsin Chu and the value of ecotourism while developing these sites. The data, from the survey on the residents' consciousness, are arranged to estimate the different kind of economic values by using the contingent valuation method. The contents of this paper include threefold: first, the residents' perceptions of ecological recreation such as tourism recreation value, education approach value, esthetics value, and ecological conservation value; second, the derivation of economic benefits from the survey such as use vale: tourism recreation value- $459.321, education approach vale- $306.903, esthetics value- $937.780, and non- use value: existence value- $-2842.920, option value- $849.245, bequest value- $1771.900; third, the derived development strategies from the results include establishment of ecotourism perception information system and a complete ecotourism maintain and management system.