This paper examines Taiwan’s water resources and finds that over-exploitation of ground water has led to land subsidence at an annual rate of 7.4 cm/year for some coastal regions. Each m³ of water used for agriculture contributes only NT$ 15.58 (US$ 0.5), much lower than that for industrial production (NT$ 2,220, equivalent to US$ 71.6). This paper suggests that the increase in recharge area (water infiltration area) and the greenness-covered area (e.g. forestation) play vital roles in conserving water resources, and thus aqua-culture ponds should be suspended in operation and serve as constructed wetlands through incentive systems.