Abstract
The objective of this study is to develop a cultural value assessment scale that is applicable to cultural commodity for designers and the industry. The research had two stages. The first stage involved developing items for cultural value assessment. The second stage involved the construction of a cultural value assessment scale. Experimental samples representing cultural spirit, economic value and other assessment items were scored on a 0-5 scale. Through the establishment of a cultural value assessment scale, the culture aspects of spiritual symbols, historical preservation, aesthetics, and economic costs could be obtained.