The sugar factories are important cultural heritages on Taiwan. This essay, by looking at the following three aspects-the use of resources, local participation, and the communities' relations with outside world, the Zhe-Cheng Cultural Park of Suan-Tou Sugar Factory, JiaYi County, is dissected to see how it was transformed and what its features are, so as to present as references for future preservation and revitalization projects. Efforts have to be made for both the promotion of sugar-factory tourism and its preservation. Taiwan Sugar-Corporation not only should take its cultural assets seriously but also value its staffs for their contributions to keeping the traditional culture alive. Moreover, the participation of local communities and the collaboration of local governments are keys to the preservation of the sugar factory as well.