The demand for outdoor recreational sites has been increasing in Taiwan over the past few years. It is therefore important to analyze the costs and benefits of recreation sites to understand the satisfaction levels of visitors and to aid in the proper management of these sites. We selected Fushan Botanical Garden for this study. This area, with available forest resources and scenery, has gradually become one of the famous recreational sites in northeastern Taiwan. The demand function of visitors was derived by the travel cost method, and the economic benefit of the recreational value was estimated by the consumer surplus theory. The results showed that the average annual recreational benefit per person was NT$409. The totally recreational benefit of the site was about NT$23 million annually based on 55,820 visitors in 1999.