Mangrove forest is a tropical coastal vegetation community. The purpose of this study are: to identify the types and functions of the ecosystem of the area of mangrove forest; calculate the total economic value generated by mangrove forests; examine the factors that affect the economic benefits gained at the Mahakam Delta mangrove forest, Kutai regency. Results of this study indicated that there were four dominant types of forests mangrove: rizhopora, avicennia, sonneratia and nypa. They have decreased due to reduced function of mangrove forest area. This result is supported by the calculation of total economic value (TEV) in 2012 which amounted to Rp503.071.398 869,2. Factor affecting the economic benefits of mangrove forests in order to remain sustainable in recreational value of travel cost, student employment, the number of dependent and age, while the factors that affect the existence of the mangrove forest are job and income, while the factor that affect the sustainability endemic bekantan are of the income, origin in the region and outside the region.