Taiwan had been different and the impact of the invasion of foreign forces, the integration of different cultures and achievements of each period prior multicultural. As a Marine National should be systematic find out Taiwan's marine culture to be development of marine industry foundation. It's rarely research about Taiwan's marine culture. So this study was based on Organizational Culture and Cultural value point of view, according to data collection and interviews with local residents and marine cultural Analysis into "underlying assumptions", "artifacts and creation" and "man-made ornaments," three levels to explore. In order to people better understand the characteristics of the ocean, close to the unique nature of marine resources to provide quality lifestyle and to promote economic prosperity