Urban planning and the zoning districts play an important role for the environmental protection in a city. The modification of the conservation zoning for the purpose of the urban development into other districts is usually very controversial. But it can be a good model that U.S.A and Germany have adopted the environmental impact assessment of the urban planning and the due process of the public participation to solve this issue, for example the SEQRA of the New York State and the BauGB of Germany. However, the Act of Environmental Impact Assessment in Taiwan leads into disputes on the basic understanding of the environmental impact assessment. In addition, the laws and regulations of the environmental impact assessment of the urban planning and of the due process are extremely inadequate. Therefore, it should establish the legal system, which applies to the environmental impact assessment of urban planning and the improvement of due process are the top priorities for Taiwan. As a result, it could achieve a well balance between the ecological and the economic interests in Taiwan.