kind of social life and creation explored in information technology, high-tech, even symbolic social consumption patterns, as well as over-consumption society, cultural Marxism aesthetics is a pluralistic ideology market economy context of US creativity; Kaohsiung bridge, Aberdeen, head sugar factory is the first modern sugar factory in Taiwan, Taiwan Sugar, the birthplace of civilization, but also the government-designated county historic site, but unfortunately, in 1999 years to the end of the sugar business, soon 2006 Taiwan Sugar Museum officially opened and log on as a cultural landscape, driven by a new wave of business opportunities of the tourism industry; assets of cultural monuments in the county, in the cultural context of the sugar industry in response to the economic context of the tourism market, creating a bridge earners head sugar mills, merger explore the aesthetics of modern bridge, Aberdeen, head sugar mills reuse space through the cultural codes of the cultural aesthetics theory and narrative design theory. Keywords: aesthetic, cultural aesthetics, cultural codes theory, narrative design theory, cultural assets space reuse, sugar mills, Kaohsiung Ciaotou Sugar Mill