This research aims to examineon how age, education level, income level, recreation fee and visit frequency affect on willingness to pay (WTP) of visitors inf Pangandaran Beach. This researchused primary data observedf 100 of respondentsconductedrandom sampling method. Furthermore, Wilingness to pay (WTP) predicted by Contignent Valuation Method (CVM) approach. In addition, this researchemployed Multiple Regression Model on SPSS16 as data analysis program. The result of this research shows that age variable has positive and significant effect on willingness to pay (WTP), income level variable has positive and significant effect on willingness to pay (WTP), recreation fee has positive and significant effect on willingness to pay (WTP) and visit frequency has positive and significant effect on willingness to pay (WTP) of visitors in Pangandaran Beach.