Under the concept of local governance, the local government not only plays roles of policy planning and implementation, but also negotiators of power and resources, so that different relevant actors could receive public service at the local level. This paper tries to discuss the practices of local governance in the perspective of public strategy, and take the Taipei County as a case to figure out its opportunities and challenges when it become a metropolis in the near future. This article concludes that the political factor is the main force which influences the governance process and consequences. Besides, while the Taipei County is receiving sufficient financial resources, it still has to pay attention to strategic gaps, and has to face the challenges of globalization, privatization, competition among cities, and sustainable development.