This study aimed to reveal local residents’s perceptions of the impacts of sport tourism development (STD) in Taiwan’s North Coast and Guanyinshan National Scenic Area (NCGNSA) and estimated both the monetary values of STD’s positive benefits and its negative impact costs to serve as references for Taiwan’s government in developing sport tourism policies. Based on the theory of the triple bottom line, the contingent valuation method was employed to ask residents about what prices they were willing to pay to possess and develop the resources of sport tourism and then a Tobit regression was used to implement parameter estimation and value calculation. The results indicated that the estimated total positive benefits for STD in the NCGNSA were approximately US$87.47-…million per year and its negative impact costs were approximately US$24.47-…million per year.
