The Government Procurement was enforced on May 1998. It's totally change the operation for those organizations which budget coming from government funds on materials purchasing. Tendering procedures are those procedures under which all interested suppliers may submit a tender and that is on a more fair and equitable base for all the suppliers.In most circumstances, people were impressed by the disadvantages of invitation to tender, however, it is not necessary means that the tender offering can't or shouldn't be used in Library's acquisition. On the contrary, tender offering is quite suitable for Library's acquisition because the book has its unique and unsustainable features; Taipei Municipal Library is the best example in using tender offering for library's acquisition. It will be the direction for all the libraries to find a better way in acquisition and also meet the Library's goal and patron's needs under the frame of Government Procurement.