Since the UN Conference on Environment and Development (UNCED) took place in Rio De Janeiro in 1992, the concept of ¡§sustainable development¡¨ has gone deep into human minds. The countries all over the world make the efforts to consider the problem to the ¡§sustainable development¡¨ in their countries. Therefore, the concept of ¡§sustainable development¡¨ becomes the contemporary academic model. The concept of ¡§sustainable development¡¨ is not only limited to using in the ecological environmental protection, but also used in the harmonious development of economic society, ecological system, and living standard. The development of tourism pursues the increase of the quantity in economic growth; however, the ¡§sustainable development¡¨ emphasizes the promotion of the quality in all aspects. Although the increase of income is important, the human being¡¦s true happiness, people expect, is the promotion of the welfare in all aspects. All economic and environmental policies have to be considered the future generations¡¦ welfare in order to help them preserve the possibility and flexibility in the most extensive choices. These policies can¡¦t be violated because of the excessive development. This research is aimed at discussing the tourism development of Kenting National Park and acceptation or rejection of the ecological conservation; in addition, in the opinion of the national park¡¦s ¡§sustainable development¡¨, try to think abut this problem to seek the balance between the tourism development and the ecological conservation. This paper adopts the research in the qualitative by gathering and reading about the documents, observing the site in person, collecting the problems. Moreover, by interviewing the government officials, the present proprietors, the local residents, the scholars, the experts, and so on, I organize into five issues: the usage of natural resources, economic development, beneficial conflict, the usage of nuclear energy and reprocessed energy, and the education about the ecology. These five issues, surrounding the concept of tourism resources, ecological conservation, and sustainable development, go on the analysis and the discussion in order to explain and clear the reason why the tourism and conservation do not conflict with each other. The result of this research is that the resource of the ecological tourism is the assets human beings possess, but it will exhaust as the economic activity causes the damage to the environment. The abundant natural ecology of Kenting provides us the development of tourism to flourish the local economy. Nevertheless, we can¡¦t destroy the natural ecological resources owing to the excessive development and the usage of the society. In order to achieve the goal of ¡§sustainable development¡¨ in tourism, we should carry out the education about the ecology so as to arouse the nationals to love their country and the nature. These are the most basic and solid methods of ¡§sustainable development¡¨ ¡iKey words¡j: the National Park, the resource(s) of tourism, ¡§sustainable development¡¨ , the ecological conservation.