Taipei Municipal Government formulated to become a top class world city characterized with waterfront, humanity and IT in"10 Year Development Plan Outline". To realize the objective, Taipei has carried out strategies such as to develop as the leading Asian city of creative industry, to establish "Taipei Cultural Development Foundation", to push cultural consumption and cultural tourism, to utilize resource to improve the competence and influence of cultural festival, and, to encourage public participation in cultural events. The paper has tried to provide Taipei as a reference to cultural development in the 12th "Five Year Plan". <<