Abstract: Systematic understanding the value of “water cultural heritage” is an important basis for improving the protection and management strategy of “water cultural heritage”. This paper taking World Heritage List as an example, the “water cultural heritage” was selected for analyzing the distribution characteristic of quantity and type, the important factors affecting the development scale and type was also investigated. The value characteristics and cognitive evolution process is summarized. The results show that the “water cultural heritage” is widely distributed in Africa, Latin America - Caribbean, Arab countries, Asia-Pacific, Europe - North America and other regions, the distribution of quantity and type of “water cultural heritage” varies significantly in different regions. The development history of world heritage protection and the coupling characteristics of regional “nature-society” dualistic water cycle are the main factors that affect the distribution of quantity and type of “water cultural heritage”. The value of the “water cultural heritage” varies with the types: The “water cultural heritage” category of hydraulic buildings/structures and other hydraulic facilities focuses on historical values, while the “water cultural heritage” category of cultural landscape focuses on contemporary values such as culture, ecology, society, landscape and spirit. This study raised reference for the value identification and protection of “water cultural heritage” in different areas.