運動已成為世界上最大的社會現象，且世界最大的產業是觀光，所以運動與觀光的結合已成為世界上最受歡迎的休閒體驗，亦成為旅遊與觀光產業最大與發展最迅速的部門。泳渡日月潭不僅是台灣最著名的泳渡活動，也是世界上最大的游泳活動。而運動賽會的總經濟價值除了傳統的使用價值外，還包括選擇價值與非使用價值。因此，在評估運動賽會時必須將選擇價值與非使用價值貨幣化，才能估計出實際的總價值。尤其是在評估運動賽會價值時，如果忽略其未來可使用的選擇價值、運動賽會本身的存在價值以及留給後代子孫使用的遺贈價值等無形價值，則往往會低估賽會的總效益，形成錯誤的決策。本研究採用條件評價法，以雙界二元選擇模型與存活分析，估計居民對泳渡日月潭的選擇價值、存在價值與遺贈價值的願付數額，研究結果顯示，平均每位居民的願付金額分別為新台幣433.09元、410.98元與274.01元(252.71元)。

　　Sport has already been the most common activity in worldwide society and tourism is the largest industry around the world. Therefore, the combination of sport and tourism has become the most popular leisure experience, and turned into the largest and the fastest developed department in the travel and tourism industry. The event of Swim across Sun Moon Lake is not only the famous activities in Taiwan, but also for global swim events. And the concept of total economic value constitutes is important to the sport events within the decision theory, which contains option value, non-use value and traditional use value attached to sport events. Defined in monetary terms within option and non-use values can carry weight in the analysis of the investment project for sport events. Ignores the intangible values of sport events, including the option value, indirect use value of sport events expected for future use; non-use value of bequest value indicates where users and non-users may derive utility from the expected enjoyment of sport events by future generations, and existence value is the value people receive from knowing that a particular sport event exists. For omitting the event’s intangible value, the benefits will be underestimated and made a mistake decision, especially in the project of sport events. This study estimates option value, existence value and bequest value from residents of Swim across Sun Moon Lake in Nan-Tou County of Taiwan, which adopting the double-bounded dichotomous choice (DBDC) contingent valuation method (CVM) and survival analysis to do so. The median willingness to pay for option value, existence value and bequest value of every resident is NT$433.09, NT$410.98, and NT$274.01(NT$252.71), respectively.