County-city is a long standing institution of Taiwan’s local government. But in the fast changing of society and competing from other local government, county-city is facing great challenges and must do something in order to switch the situation. This study contains three parts: first, the author will try to analysis the key point of development of today’s city and its relations with Taiwan’s county- city, Second, the problems of county- city will be examined; Last, the author will suggest strategic approach and possible ways to the development of county- city.