In recent years, the natural disasters such as 921 earthquake and many stormy typhoons happened frequently in Taiwan, resulting in huge damage, losses and even tragedies. In order for the permanently sustainable development of national land, the government is recently planning "the provisions of National Land Recovery." Among the action strategies, the program for the ecotourism industry of higher mountain area has been produced as the coupled approach of promotion. Once the provisions of National Land Recovery passes, many residents' life will be instantly affected. Hence, the attitudes of the residents become the critical factors for whether the movement of the policy can succeed or not. This study mainly aims to understand the attitudes of the residents living in higher mountain area toward the ecotourism industry and the policy of National Land Recovery. Under the provisions of National Land Recovery, the targets investigated are the residents in Lishan mountain area. The survey is completed by the questionnaire. The effective responses of questionnaires are 220 copies, where the attributes of the interviewees are mostly male, aged from 45 to 54, high school or high vocational school educated, industrial of agriculture, forest, fish, and mining, of NT$10,000 less, and of aborigines. Most of the interviewees held positively supportive attitudes toward the ecotourism industry. Among them, the level of feeling is the most with equal mean values of recognition and of behavior tendencies, and the policy of National Land Recovery, though still with positive behavior tendencies, reveals insufficient recognition and low-level identification. On the other hand, there exists significant relationship between the ecotourism industry and the policy of National Land Recovery with respect to inner recognition, feeling and behavior tendencies, and the attitudes in-between them also are indicated partially related. Accordingly, we propose suggestions as follows. 1. The Government: specific identification based on law, scrupulous review of law contents, strengthening the propagation of policy rules and codes, write-up related measures, continual promotion of related ecotourism activities, mechanisms done with related ecotourism, and good interactions with local communities. 2. The Residents: progressive preparation of industry transformation, active participation with public affairs, enforcement of society function, strengthening opportunity for women participation.