This article is to elucidate the following things: Firstly, the implication, principle and necessity of the preservation of cultural property; Secondly, the legal ground, the policy and doings of Cultural Affairs Bureau of Taipei; Thirdly, the questions and plight about the preservation of cultural heritage; And lastly, the existing system and improvement progress on the preservation of cultural heritage by the Taipei authorities. We suggest 1) To promote culture developments to deal with the preservation and appropriate adaptable re-use of historical monuments and make it as milieu for cultural education; 2) The preservation of cultural heritages may be an opportunity to bring out the thriving for community; 3) To make the regulations and policies more flexible to deal with from time to time; 4) To assure the power and the responsibility of the relevant authorities and build the coordinative mechanism for the people; 5) To value, revitalize and appropriate adaptable re-use of historical monuments in various profitable business aspects for producing other approach of the preservation movement.