The purpose of this research is to explore urban-rural discrepancy of principals' knowledge leadership in elementary schools in Taiwan. To achieve the purpose, this research adopted a questionnaire survey. The conclusions of this research are as follows: 1. Elementary school principals have high-performance on their knowledge leadership practice in urban areas. 2. There is a significant urban-rural discrepancy in general performance of principals' knowledge leadership. Based on the conclusions, this research puts forth the suggestions in regard to principals' knowledge leadership. The suggestions are listed below: 1. Elementary school principals in rural areas should motivate members to learn effectively, and create the knowledge learning and sharing culture. 2. Elementary school principals in rural areas should encourage members to innovate, and engage in research and development of knowledge. 3. Promoting the exchanges of urban schools and rural schools to enhance the effectiveness of knowledge leadership. 4. Implementing the Educational Priority Area plan continuously to shorten the differences of urban schools and rural schools.