The objective of this article is to review the history of the forest management and recreation in Taiwan. The modern lumber industry in Taiwan started from the Japanese occupied period in early 20 Century. Up to 1980's, the function of forest was gradually changed from lumber industry to forest recreation and ecological conservation. In 1989, the transformation of the organization from state-owned enterprise to government agency is a milestone for the Taiwan s forest management. Herein we raise four important issues of the forest management and forest recreation in Taiwan for further discuss, including: 1. Forest preservation doesn't mean lumbering is completely forbidden. 2. Importing lumber would eventually face criticizes from some international NGOs or even other countries, and maybe have to face sanction imposed by international society. 3. Management of forest eco-tourism should be more delicate. 4. The usage of the forest recreation resources should blend with more culture elements.