The purpose of this study is to estimate safety yield in the formation of Changhua subsidence area by unsteady state simulation. Safety yield is defined as a maximum annual groundwater pumping rate that make the area of below-sea-level water head being not increase in two years, and will reduce to its half within five years. Based on unsteady sate numerical simulation, the safety yield estimated in this study is 0.458 billion tons per year for four aquifers in the Changhua area, including 0.038 billion tons per year for aquifer 1, 0.266 billion tons per year for aquifer 2-1, 0.104 billion tons per year for aquifer 2-2;, and 0.050 billion tons per year for aquifer 3.