  I consider the (2+1)-dimensional Kerr-De Sitter space and its statistical
entropy computation. It is shown that this space has only one (cosmological)
event horizon and there is a phase transition between the stable horizon and
the evaporating horizon at a point $M^2={1/3}J^2/l^2$ together with a lower
bound of the horizon temperature. Then, I compute the statistical entropy of
the space by using a recently developed formulation of Chern-Simons theory with
boundaries, and extended Cardy's formula. This is in agreement with the
thermodynamics formula.
