台南市為全台歷史最悠久的城市，保存最多老街、歷史特色建築與環境，是最具歷史價值的都市，為探討台南市一級古蹟的遊憩效益，本研究以「條件評估法」(Contingent Valuation Method，CVM)模擬假設性市場，以支付卡法為誘導支付工具，以問卷方式對於台南市一級古蹟的遊客進行調查。調查結果經由T 檢定、單因子變異數分析(One-way ANOVA)及Scheffe 事後檢定分析遊客的人口統計變量對古蹟保存願付價格(選擇價格、存在價格及遺贈價格)是否存在顯著差異，並進一步應用計量經濟的方法推估願付價格的出價函數，進而推估台南市一級古蹟的遊憩效益。研究結果顯示，遊客選擇價值的願付價格約為132.1(元/年/人)，存在價値的願付價格約為138.7(元/年/人)，遺贈價值的願付價格約為146.6(元/年/人)，三種願付價格以遺贈價值的願付價格為最高，選擇價值的願付價格為最低。在遊憩效益的評估上，台南市一級古蹟旅遊所帶來的年總遊憩效益約為10 億4 千萬元。 In this study, contingent valuation method was used to explore the factors influencing the willingness to pay (WTP) to Tainan first-grade historical sites. The payment card was chosen as elicitation format. The questionnaires for analysis were collected by sampling the visitors in Tainan first-grade historical sites. The data of questionnaires investigation was analyzed using methodology of independent means T-test and one-way ANOVA. The above methodology was applied to test the differences in the values of WTP of Tainan first-grade historical sites according to visitor’s identity. The recreation benefit of Tainan first-grade historical sites was also estimated by WTP function. The values of WTP of Tainan first-grade historical sites were also calculated as follows: choice value was NT$ 132.1 per-year per-person, existence value was NT$ 138.7 per-year per-person, and bequest value was NT$ 146.6 per-year per-person. Bequest value was the highest, and choice value was the lowest. The total recreation benefits of Tainan first-grade historical sites were about NT$ 1.04 billion per year.