Since Taiwan's new president launched the government reform in 2000, the first party turnover in Taiwan's history, reforms at the different levels of the governments have not yielded successful results. Following by the reform initiatives, such as deregulation, corporatization, decentralization and outsourcing, Taiwan's central government restructuring involve administrative agencies, human resource systems, service delivery procedures, and many related laws and regulations. All of these modifications call for interagency coordination. This article applies the advocacy coalition framework (ACF) to the policymaking process of Taiwan's central government restructuring (1990-2005) to evaluate its usefulness in explaining long-term policy change. This article finds: (1) The ACF provides useful explanations of long-term policy change. (2) The case of Taiwan's government restructuring explains policy change in cognitively polarized subsystems. (3) The nature and depth of policy learning within the government restructuring policymaking system consistents with that posited by the model, and its policy learning has involved secondary aspects of policy beliefs.