Surrounded by the ocean, Taiwan is geographically positioned along the rim of the continental shelf and Deep Ocean. Owing to the terrain distribution and geological characteristics of this island, the coastline possesses abundant sand dune resources, which is considered priceless not only as the last natural defense system of the coast but also for the functions it performs in various aspects including tourism attractions, academic contributions, and biological environment. Since the scarcity of ground in Taiwan, high demand of land usage often endangers coastal dunes. Consequently, coastal dunes are facing serious issues regarding rubbish dumping, wastewater accumulation, manmade misuse, development of industrial estate, and barrier flat exploitation. Currently, Taiwanese government has not yet established an ordinance; neither have we advanced policy of coastal dunes protections, nor have we adopted the Seashore Pact. Barely a few enactments scattered in assorted pacts. The argument in this research is primarily centering on Taiwanese coastal dunes, ranging from the functions and values of sand dunes resources to international trends of sand dunes reservations. Furthermore, the purpose of this study is to deliberate real conditions and contemporary management mishaps of coastal dunes in Taiwan, in order to further strategize the sustainability and managerial implications.