The purpose of this research is aim to discuss the status of knowledge orientation, educational function and educational value of Flying Cow Ranch visitors and its relationships of factors. The research method is quantitative approach and the research target is Flying Cow Ranch visitors. Convenience sampling is applied. The total distribution questionnaires are 420, effective questionnaires are 412, and rate of return is 98.1%. Conducting tourists’ personal demographic information frequency distribution and percentage by SPSS Statistics version 20.0, and adapt descriptive statistics mean and standard deviation, independent-samples t test, one-way ANOVA (use Scheffe’s method if it is significant), Pearson correlation as well as multiple regression analysis as the method of data processing and statistics analysis. Research finding are knowledge orientation and educational function can significantly forecast educational value. Research result and recommendation may offer some operating and planning reference for Flying Cow Ranch and related industry in the future.