本文旨在開發智慧型手機鈔票辨識系統，提供視障者能使用智慧型手機來辨識鈔票，藉此解決視障者對於鈔票辨識不便之處。本文選用當今最普及與流行的Android智慧型手機平台來建構鈔票辨識系統，設計出能夠讓視障者容易操作的介面，以及快速準確的辨識出鈔票的效能，只要按下開始鍵就會進行拍攝及辨識流程，即可讓視障者獲得鈔票辨識結果。 本文選用尺度不變特徵轉換演算法，將智慧型手機拍攝的相片影像，產生特徵點與128維描述向量，與預先建立且已利用尺度不變特徵轉換運算過的鈔票樣本資料庫進行匹配，最後利用語音回饋給視障者，讓視障者能夠很容易地知道鈔票面額，藉此來解決視障者在鈔票辨識上的不便，提升視障者日常生活的便利性。 The smart phone banknote recognition system is developed in this study to provide a recognizing banknote solution for the visual impaired by using smart phone. The recognition system is built on the Android platform which is the most popular for smart phones. In this system a friendly operating interface for the visual impaired is designed. By pressing a start button on touch screen, the system begins taking photo, processing banknote recognition and gives the final result. In this study, the Scale Invariant Feature Transform is used to create feature points from the banknote image taken by smart phone. Then 128 dimensional vectors of feature points are used to compare with pre-built database of New Taiwan Dollars banknote which is also created by Scale Invariant Feature Transform. The recognition result with the value of the banknote is responded in voice to the visual impaired. It allows the visually impaired to easily know banknote denominations to solve the difficulty on banknote recognitions and improve convenience in their daily life.