近年來由於氣候變遷的影響加上臺灣地理位置、地形、人口及產業快速發展，導致水資源問題日趨嚴重。臺灣地形狹長、河川陡峻，且位於颱風帶，雖然每年可帶來豐沛的水量，但由於人口過度密集，土地過度使用，水土失去平衡，每年都會有嚴重災情發生，所以如何運用現有之水資源設施及開發新興水資源為本研究討論之重要議題。 本研究主要以不超抽地下水及不抽取地下水為原則，使用LINGO軟體並推估出四個情境之需水量，並參考國內外之新興水資源指標(包含:水庫清淤、海水淡化廠、新生水廠、自來水管線汰舊換新、雨水收集等)利用，討論是否滿足整體達到供需平衡，再計算其所耗費之最小成本。以不計成本的方式估算新興水資源及修復漏水率等相關問題所耗費之最佳成本效益來提供政府未來臺灣水資源利用之最佳策略。 In recent years, due to impact of climate change, geographical, population and rapid development of industry, the water resources problem became worst and worst in Taiwan. Taiwan’s topography is narrow and rivers are steep and that being located in the typhoon belt. Although typhoons can bring abundant water every year, the population is overcrowding, the land was farmed heavily and water and soil loss its balance so that there are serious disasters in Taiwan. How to use existing water resources facilities and development of emerging water resources as the study of important issues to discuss. In this study, the principle is non-extraction of groundwater, using LINGO software to estimate the volume of the water demand for the four situations and refer to domestic and overseas indicators of emerging water resource which includes dredging reservoirs, desalination plants, New water, replace old water pipeline with new ones and rainwater harvesting. And then to discuss whether water of overall demand was met or not. Finally, calculate the cost of its minimum cost. The way to estimate the most cost-effective of repaired water leakage rate and emerging water resources and then provide the best strategy of water utilization of Taiwan for government in the future.