This research aimed to (1) study the current situation and existing problems of undergraduate students 'understanding of intangible cultural heritage, (2) develop a curriculum of intangible cultural heritage based on experiential learning theory, and (3) compare undergraduate students' understanding of intangible cultural heritage before and after teaching. The sample group was 50 students who were selected to attend the Intangible Cultural Heritage curriculum in the spring semester of 2023. The research tools were (1) Lesson plans (2) a Questionnaire on the current situation and existing problems of undergraduate students 'understanding of intangible cultural heritage, (3) an Interview form on the current situation and existing problems regarding students' understanding of intangible cultural heritage, (4) understanding intangible cultural heritage test, (5) Observation of Students' Behavior form, and (6) Interview form on opinions about teaching. This study was conducted in three steps: (1.) The study on the current situation and existing problems of undergraduate students 'understanding of intangible cultural heritage, (2.) The development of a curriculum of intangible cultural heritage based on experiential learning theory, and (3.) The experimental and improvement of curriculum. The results of the study showed that: 1) The current situation and existing problems of the intangible cultural heritage of college students have three aspects: students, teachers, and the school environment. The most important current situation and existing problems of undergraduate students 'understanding of intangible cultural heritage was the school environment aspects. 2) The Curriculum of intangible cultural heritage based on experiential learning theory includes 6 elements: Principle, Goal Contents, Learning process, Learning resource, and Evaluation. The learning process consisted of 4 steps: (1) Concrete Experience, (2) Reflective Observation, (3) Abstract Conceptualization, (4) Active Experimentation 3) The curriculum based on experiential learning theory can improve undergraduate students' understanding of intangible cultural heritage.