This research aims to analyze the status of cultural property that witness the evolution of ocean culture in northern Taiwan, based upon Taiwan’s "Cultural Heritage Preservation Act", relevant rules and maritime history. The research will also identify potential maritime cultural property that are not inscribed in the list of the Ministry of Culture (Taiwan), which serve as the foundation for future plans. Observations from this study can help policy makers in implementing, managing, and promoting the protection of maritime cultural property. In addition to help policy makers to better understand policy objectives, the study can also help to make the Taiwanese people understand and respect the importance of the identification, protection and preservation of maritime cultural property.