Water Towers in Taiwan are of the surrealistic essentiality as playing many contradictory roles in our daily life. The aim of this thesis is to examine the mutually constructive relationship between water towers and people in the aspect of identity. That is to explore what images are reflected from people of different relationships to water tower and how these images are formed and affected by their self-identities and perception. Based on in-depth interviews of 15 habitants from two aged water tower communities, one photograph journalist, one community organizer and two elder staff of piped water business, the analysis showed that one single object such as the water tower can possess many different identities due to dissimilar approaches. On the contrary, it also revealed that people living in different places can share similar senses of one place by cultivating the same identity. As a result, their interaction with water towers is more influenced by the recognition of these structures’ indispensabilities of varied aspects of life. This realization is gained through daily life practices and education, which can be referred to the identity of a place.