Abstract: This paper uses contingent value method (CVM) to evaluate Jinggangshan forest recreation resources. The research results show that the total value of forest recreation resources of Jinggangshan was between 1.259 billion and 1.892 billion Yuan in 2008, in which there was 0.506 billion to 0.660 billion Yuan of use value, option / heritage value was 0.346 to 0.549 billion Yuan, and existing value was 0.407 to 0.683 billion Yuan. The results also show that annual income of tourists, travel expenses, visit frequency of forest recreation have significant impacts on willingness to pay. Annual income of tourists has a great impact on the willingness to pay the option / heritage value, but has a weak impact on visitors’ willingness to protect recreation resources.