The purpose of this study was to investigate the feasibility of changing irrigation type from open channel irrigation to pipe irrigation in Tao-Yuan area. Convenience of irrigation management and freedom of irrigation water usage were concerned mainly in planning this irrigation management project. Also, possibility of farming system evolution was counted in system capacity. This pipe irrigation project period of 20 days. An irrigation plot of 27.287 hectares in area was selected for pioneer study. Three main lines and fourteen laterals were schemed in the area with total estimated construction fee of 6,914,260 N.T. dollars. The B/C ratio will remain in one, if water price was 8.63 dollars/m3. If water piece was above 8.63 dollars/m3, this project will become an ecumenically beneficial irrigation system. It was estimated that water price will raise sharply in the near further according to the increase demand tendency of water resource. Pipe irrigation construction and management needed a practical practice to accurate operation experience. Here we suggested that a practical operation budget should be introduced.
