Recently lack of sustainable management for the reservoir watershed becomes a predicament for the water issues in Taiwan. The study tried to recognize the framework of the sustainable management of the Taiwan reservoir watershed and its key factors by using the analytic hierarchy process and the Delphi method. Through the identification questionnaires and the CVM (contingent valuation method), it also discussed the gap of expert and public for the identification of satisfaction, environmental protection and the potential value for the recent reservoir watershed. However, the results showed that the “natural stability” is the significant factor in the first level and the “Nature resources conservation” and “Water storage amount” are the most important factors for the detailed level. In addition, the expert opinions were not proved by public identification, and the present governance budgets are too low to respond to the potential values of public expectancy.
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