In recent years, many countries have used wastewater as an alternative source of water supply in order to substitute water from other sources. Moreover, due to the property that the amount of the wastewater of the urban areas is relatively fixed, reclaimed wastewater bas been utilized as one of the major water sources of many countries. The purpose of this research is then to investigate the principles with regard to how to reuse the wastewater in urban areas and furthermore, to determine appropriate reuse targets. Candidate wastewater reuse targets in this study includes ”agriculture irrigation”, ”industrial use”, ”environmental use”, ”urban use”, ”groundwater recharge”, ”life-use water”, and ”infusion reservoir”. Through applications of the Analytic Hierarchy Processes, industrial use, agriculture irrigation, and environmental use are identified as the most appropriate water reuse targets. The research results of this study can be used as useful information for further studies in the field of systems analysis of wastewater reuse.