Farmland is the one of irreversible fundamental elements of agriculture. Excepting for breeding crops, it has other functions such as greening environment, conserving natural ecosystem, reserving energy resource and being an effective space for national development. Recently, because of fast economic developing and shortage of urban space, farmland have become a new focus for city and industry extending.This research used evaluating method to classify agricultural land in Taiwan and also applied GIS software as tools to build a geographic information system. We hope to provide some information for the government in the decision making of farmland use policy.We took Tainan as a research area, used the model for the classification of agricultural land importance to classification the agricultural land. This model took the natural productive of farmland as the basic index and this index was modified by other auxiliary factors. We classified the agricultural land into important agricultural development zone, sub-important agricultural development zone and non-suitable agricultural zone. The results for Tainan area were about 71,513 ha for important agricultural development zone. The rest of the farm land could be considered for the development of natural ecology and other usage.