In recent years, with the rise of the health rehabilitation and recreation in forest (HRRF) industry in China, the ecological value of forests is no longer limited to wood and direct economic value. The forest health value has become an integral part in forest ecological value and service value evaluation. However, there is still a big gap in the field of research on forest health value evaluation, and there is considerable room for development. Based on “Specifications for assessment of forest ecosystem services in China (GB-T 38582-2020)”, using data from the second type inventory of forest resources of Sanming City in 2019, it is concluded that the value of forest health in Sanming City is RMB 101.767 billion. Among them, the annual forest health value of tourism resources is RMB 21.067 billion. These results suggest that a large part of the potential health value is in Sanming City.