Wetlands cover a broad of areas, including aquatic and terrestrial ecological systems. Many people and agencies are attracted the natural resources value and begin the action to protect it. In 2007, the Construction and Planning Agency Ministry of the Interior¡]CPAMI¡^in Taiwan announced 75 sites as ¡§National Wetlands of Importance¡¨. Currently the Wetland Conservation Law draft completed of 2010. In the future the wetlands conservation and mitigation mechanism will be definite. Wetland conservation is not only a government duty but also the resporsibility of the Private Sector and Citizen. Sometimes non-government organization and community often face private land ownership, lack of income and problems with Taiwan¡¦s current laws and regulation. Many wildlife habitats and critical wetlands are not owned by government, such as Aogu Wetland, therefore many researchers begin to promote the idea of "public trust" as one of the models for wetland sustainable management. In this study use public trust management model to combine wetland conservation maintain wetland ¡§no net loss¡¨. The common consensus and co-management mechanism between public and private sectors become crucial issues. Major research methods used Depth-Interview with different field experts to find the solution and feasibility of the proposed framework. Wetland public trust is a tool advocating the collaboration and cooperation among public, non-profit organizations, enterprise, government to improve the outcomes of environmental conservation, which can be oversee by particular authorities This study proposes wetland public trust as an appropriate framework and integrates tax system to improve the wetland conservation models in Taiwan.