The research applies travel cost method to analysis recreational experience and recreational benefits for the tourists who attending special event. The research was compared with two substitute places in truncated Poisson, truncated negative binominal and on-site Poisson model. Besides, it count opportunity cost of recreational time by 1/4 wage rate, and analysis the relative factors which effect the recreational benefits by Maximum likelihood estimation. Finally, the research derived the recreational benefits of special event from consumer surplus. The results reveal that higher recreational experience by tourists doesn’t get higher customer surplus. The consumer surplus which was estimated by on-site Poisson is better, and it is among NT$10,673 and NT$11,981. The totally recreational benefit of the special event is among NT$4.32 billion and NT$4.85 billion.