本研究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 檢定及單因子變異數分析分析遊客的人口統計變量對總旅遊成本是否存在顯著差異，並應用「旅遊成本法」估算台南市一級古蹟的遊憩效益。在台南市一級古蹟遊憩需求實證模型上，本研究以計數模型中的TPOIS、TNB 與On-SitePoisson 模型來修正現場樣本的截斷與內生分層偏誤，研究結果顯示：(1)TPOIS 模型及On-Site Poisson 模型結果較好，較適合用來評估台南市一級古蹟的遊憩效益。(2)三模型中TPOIS 模型的消費者剩餘最高，其次是TNB 模型，On-Site Poisson 模型最低。(3)台南市一級古蹟旅遊所帶來的年總遊憩效益約為60 億元。本研究的結果將有助於未來台南市一級古蹟進行遊憩規劃或維護時，進行成本效益分析上的參考依據。 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 total travel cost according to visitor’s identity. The recreation benefit of Tainan first-grade historical sites was also estimated by travel cost method. The trip demand function was constructed by different count data models, namely, Truncated Poisson (TPOIS), Truncated Negative Binomial (TNB) and On-Site Poisson. This study has found that: (1) the more appropriate models were TPOIS and On-Site Poisson to estimate recreation benefit of Tainan first-grade historical sites. (2) CS under TPOIS model was the highest, and under On-Site Poisson model was the lowest. (3) the total recreation benefits of Tainan first-grade historical sites were about NT$ 6 billion per year.