Because of the concept of the Feng-Shui affects the mortuary behavior of our people deeply, so the Feng-Shui demand ought to be taken into account properly when the public or private section plan funerary facilities. Therefore, people will be more willing to purchase them, and the economic effectiveness of land utilization will be enhanced. From the standpoint of the theoretical implications , the purpose of the mortuary Feng-Shui is to find a geographical environment which accords with the principle of "being surrounded with hills and embraced with water" or "hide wind and gather Chi". The way to judge Feng-Shui is "Lung • Hsueh • Sha • Shui ". Because there is science and superstition in the essence of Feng-Shui, as a researcher of funerary land planning should be devoted to separating the superstition from the Feng-Shui theory so that the scientific part can be used by practitioner. On the other hand, because the population is large and the land resource is scarce, there should be some discriminations in Feng-Shui between the funerary facilities and the living settlements in order to avoid the unreasonable allocation and competitive conflicts of the utilization of land resources . Based upon the above theories, this study is to generalize the Feng-Shui principles of planning and siting funerary facilities land from integral environment of funeral facilities. By manipulating the theory, it is found that there are seven main principles to plan and select the location of funeral facilities: First, the graveyard should be surrounded by massifs; second, these massifs should be low and its soil should be young; third, the land should be limited to one usage and away from highly populated areas ; fourth, to build or preserve the water area ; fifth, to build columbarium for forming the focus of view ; sixth, to arrange variety of direction of urn spaces or graves for being chosen ; seventh , to apply territorial marker reasonably.@@@