目前各縣市政府農地業管單位對於農地使用的管理，大多僅及於農地使用的規劃，至於管理方面則礙於資料整合與更新不易、人力不足等因素以至於力有未逮。台灣在加入WTO後迫使農業必須朝著精緻化、精準化以及多元化的方向發展，以至於小區域農地使用管理更顯得格外重要。本文將以整合地政單位的地籍資料以及農業管理單位之土地利用規劃資料，實例說明資料的整合處理與場景建立過程，引入並修改虛擬實境模組語言描述內容，配合動態網頁語言連結資料庫技術，建構網際網路虛擬實境地理資訊系統的場景瀏覽操作介面。使用者不需使用其他商業化的WebGIS系統，亦可達到以網路虛擬實境三維互動方式查詢農地相關屬性資料，以及以屬性查詢農地位置等功能，提供經濟便利之查詢與檢視的環境。

Farmland management at the county level of the government focuses primilarily on land use planning. Yet, there is not enough attention on management because of the lack of person power and difficulties of integrating different data sources. After entering the WTO, Taiwan’s agriculture sector must be specialized and diversified, making the management of small regional farms seem more important than even before. In this paper, a case study will be adopted as an example to show how data are processed and integrated into GIS, with attributes of land information and terrain maps, to develop the “Virtual Reality Web 3D” GIS. Administrators and users do not need to use other commercial WebGIS packages but still can obtain the relevant attributes of farmland in virtual reality with three-dimensional display. The system offers economic and convenient queries and browsing for the user.