This study was conducted to compare the cost of for estation using super absorbent polymers (SAP) and the cost of conventional for estation in the converting cropland to forest program. Chong li County and Kangbao County were taken as two examples to estimate sylvicultural cost of SAP. Results showed that the sylvicultural cost of SAP was higher than that of conventional planting.However, the survival rate of forestation using SAP was increased and the cost of replanting was reduced. Thus, the sylvicultural cost can be reduced relatively. SAP function was affected by moisture condition because SAP can not product water. When SAP was used in forestation, soiltype, SAP type, dosage, method, and forestation season should be considered.