1999年「國際文化紀念物與歷史場所委員會」(ICOMOS)通過《國際文化觀光憲章》，觀光在維護文化資產與推動社區教育的正面力量乃獲得肯定。本文以臺灣西部3個鹽業文化資產保存與活化再利用為田野研究對象，檢視其推展文化資產觀光的過程中，什麼樣的社會記憶得以保存與傳遞。本研究發現，首先，觀光思維在3個復曬鹽田有形文化資產空間營造上，都已是重要的推動力量；其次，在文化活動展演方面，因為負責活化再利用的團隊背景不同，而呈現出多元的展演方式；最後，深度參與式的鹽田身體勞動體驗，可以為老鹽工體化的社會記憶與參與者當下的身體記憶創造交互對話的契機，也提供了可能性，「中斷」消費者社會中的符號再製循環與懷舊消費。

The International Cultural Tourism Charter established by the International Council on Monuments and Sites (the ICOMOS) in 1999 reasserted the positive role of tourism in the conservation of cultural heritage and promotion of community education. In this article, three case studies of salt industry cultural assets preservation and revitalization are adopted. These cases provide a platform for exploring the following questions: How does tourism contribute to the conservation of material heritage and development of experiential activities? What kind of social memory can be manufactured or delivered during the process? There are three main findings. Firstly, tourism concepts have dominated the conservation and restoration of material space. Secondly, different operators have developed various strategies for cultural performances and activities, owing to different experiences and interpretations. Thirdly, deep involvement in salt field operations creates a chance for salt workers and participants to exchange physical memories, techniques, opinions and knowledge. Although consumers may not realize the embodiment of labor, they can generate a social memory of their own. This kind of deeply participatory experiential tourism creates a kind of “interruption” in the endless circulation of reproduced symbols and nostalgia in the consumer society.