The land-use strategies of many tropical countries have evolved from analyses which are based on a first world perspective, and as a result, many of them have been found to be unsustainable. Methodologies currently used for environmental valuation in developing countries are often inappropriate, and subject to serious degrees of error which inevitably have important policy implications (Markandya and Perrings, 1992). In particular, valuations of resources in tropical forest ecosystems often fail to take account of the full spectrum of forest products and services, since many of these have traditionally been ignored as being insignificant or non-marketed. Resource auditing procedures, which may be useful in other circumstances, fail in this case because of such problems as the lack of clearly defined markets, uncertainty regarding both current and future demand and supply of forest products, and the lack of detailed information about how these resources are used (Daly, 1989). The objective of this paper is to demonstrate a method of assessing the use-value of these non-timber forest products (NTFPs), using an income accounting framework, and by focusing this research on these NTFPs, it is possible to demonstrate an extra dimension to forest valuation which is often ignored.