This study explores: (1) the relationship between visitors' recreation satisfaction and their willingness to pay for the visiting spots. (2) the relationship between visitors' social carrying capacity and their willingness to pay for the visiting spots. Questionnaire survey was used in the study. This sampling targets is the visitors who visit the Juguang Tower, one of the popular visiting spots in Kinmen. There were 400 questionnaires are distributed and 364 of them are valid with response rate of 91.0%. Factor analysis, ANOVA and Pearson correlation analysis are applied to test the hypothetical relationships. The results show two interesting outcomes. First of all, significant difference between visitors' sense of satisfaction with recreation spots and their willingness to pay for the visiting spots. Second, no significant difference between visitors' social carrying capacity and their sense of recreation satisfaction with visiting spots.