The purpose of this study is to evaluate the resource value of existing mud flats in JANGWHARI, KANGWHADO, as strategies for ecotourism. The research methods used in this study are Limits of Acceptable Change(LAC), and Recreation Opportunity Spectrum(ROS). The LAC process draws attention to the existing area conditions that are judged to be acceptable. Managers must define desired area conditions and undertake actions to maintain or achieve these conditions. The ROS is within each of the recreation opportunity classes identified as being used at the regional level. The Results of this study are as follows: 1) The Opportunity Class of the ROS is ecological, physical, social, managerial setting as primitive, semi-primitive. non-motorized, semi-primitive$.$motorized, and roaded natural. 2) The indicator of the LAC is ecological, physical, social, and managerial setting; the indicator of ecological is wildlife populations, water quality, road paving; the indicator of physical is facilities; the indicator of social is visitor needs for knowledge, adventure, eco-experience, and environmental education programs; and, the indicator of managerial is limits of law, and degree of management. 3) Currently, the Opportunity Class of the ROS of JANGWHARI, KANGWHADO is levels II-III, and the Opportunity Class of the suggested ROS is levels I-II. 4) This paper describes strategies for mud flat area management: detection of water quality, resolving problems of equipment, supply of both environmental education programs and guide equipment.