In this study, the actual states and cases utilizing lake dykes were investigated focusing on large-scale reclamation project in domestic and instances in advanced foreign countries. The attitudes investigation concerning lake dykes utilization was performed to residents in-and-around Saemangeum. According to the research result, in domestic the utilization of lake dyke have not attracted attention because maximizing land use, which was the primary purpose of reclamation project at the early stage, has been emphasized so far. The advanced foreign countries, however, not only make use of farmland, but also develop activities employing lake dykes. According to the result of an analysis for local residents' attitudes, they want to be used Saemangeum lake dykes as a multifunctionality facilities performing a role of environment friendly equipment as well as a breakwater. They also require further investigation and to be introduced new system far utilizing as a multifunctionality facilities. Recently, green tourism is getting attention more and more owing to laying stress on balanced development of country and improvement on life quality of rural residents and launching five days in duty. It is believed that on this favorable trend lake dykes an be employed as a primary tourism resource if its utilization is developed actively.