After a long period of rapid economic development, cultural recreation have become a key social issue for the further transformation of countries in the 21th century. Constructing the cultural facilities and developing cultural activities are necessary for promoting the quality of the human's spirit and have become important issues in urban planning. It is precisely for this reason that the paper purports to participant behavior of cultural activities in terms of time, desire, and cost in the case of Hsin-chu city in Taiwan. The utility function of cultural activities are constructed and analyzed in the paper. The policy implications and strategies for cultural activities and facilities planning in urban planning are also discussed.