After 921 Earthquake and debris flow disasters, government had finished the reconstruction work in Hua-Shan aera. Held in Hua-Shan area of Gu-Keng Township, Yunlin County, the 2004 Taiwan Coffee Festival attracted over one million of tourists and successfully promoted a local culture based on coffee industry. The purpose of our research is to estimate the recreational benefit of tourists' participation in this event. We apply Travel Cost Method (TCM) to calculate the consumer surplus based on tourists' expenditure in the event. The data show that the average consumer surplus is NT$1,082. According to Gu-Keng Township, this annual event attracted 1.2 millions of tourists. Given this number of tourists, the total recreational benefit of the 2004 Taiwan Coffee Festival is approximately NT$1.3 billions.