At first, this paper raises the research question on the specificity of industrial heritage. Facing the situation of the conservation of the current industrial heritage in Taiwan, in terms of the context of the escalating trend of the privatization of national enterprises in economic globalization and the high expectation of the conservation of industrial heritage from the emerging civil society, the paper examines the conservation policy of the state. It's also the challenge of the formation and the implementation of the cultural policy which will shape the spatial form of the cities in Taiwan. Finally, a theoretical reflection will be concluded to dialogue with the other places to compare the conservation experience of industrial heritage, which represents the changing relationship between the state and society in globalization. This is always the key of the implementation of the conservation of industrial heritage.
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