As the "Art and Literature Gazetteer" plays a decisive role in the gazetteer, the major studying object will be the arts and cultures of the county gazetteer. However, contents of a gazetteer is immense and diverse that to understand the processing history of "Art and Literature Gazetteer" and to observe its contents fair-mindedly, we examine the definitions, phases of "arts and literature " in official history and gazetteer from the existing historical records of Qin Dynasty in ancient China until the present before we investigate gazetteer of arts and literature in Chiayi Counties. Then, we comb out the records gathered in all previous postwar Chiayi gazetteer compiling one by one to study their contents and structures, or to accurately master the compiling of arts and literature gazetteer of Chiayi Counties through analyzing citied materials, chart rules, collected number of people and compiling team members in order to make reasonable statements for the features and values of gazetteer of arts and literature of Newly Revised Gazetteer of Chiayi County .