Wetlands contain important biological genes. There are many functions in Wetlands, includes flood water retention, water purification, stabilization coast, recreation and tourism research. The value of wetlands have been ignored in Taiwan all the time, so many habitat were pollution and endangered. In Taiwan, wetland conservation work is effectively because the government has completed the legislative program of the Wetland Conservation Law in 2013. In this study, the author will review literature and policy and provide a structure about wetland management approach of strategic thinking.