This paper attempts to investigate willingness to donate (WTD) of citizens in Taiwan for reconstructing disaster areas caused by the 921 earthquake. To serve such purpose, we conducted an island wide telephone survey in 1999 and employed the contingent valuation method for empirical estimation. The results show that the median estimate of such WTD by an additional annual income tax is 4,567 NT dollars by the double-bound model. The total WTD by citizens in Taiwan thus can be estimated to be between 21.6 and 35.2 billions NT dollars by the model. It is also found that individual WTD will vary by demographic variables such as sex, education, income, relationship to victims, and donation habit.