Abstract With the growing trend of urbanization in the world, subjects of the sustainable urban development keep gaining increasing attentions, and researches about indicators of the sustainable urban development also become conspicuous discussions. Nevertheless, recent decades there were still fewer researches referring to construct indicators of sustainable urban development applying the concept of single city. On the important dimensions of discussing sustainable urban development, we should emphasize both on whether a city grows towards the sustainable trend and monitoring the development process of a city. Decision authority, monitoring the situations of the sustainable urban development, should design the indicator groups of a city in accordance with its particular historical background, geographical conditions, character of existing pattern, and topics people concerned. The analysis framework of this research broadly includes the aspects as follow¡G the natural environment of urban hardware, and the socio-economy and culture of urban software. An empirical study of Kaohsiung City was performed to illustrate the analysis procedures of the entire research process. Recognizing the growing environmental damage and population density increase in Kaohsiung city, actually decision authority need to outline the guidance of strategies or decisions with regard to monitoring the indicators of sustainable development. Using a case study of Kaohsiung, we adopt the indicator groups of measuring urban sustainability in¡§An Assessment System for Sustainable Taiwan¡¨as foundation , expect developing sustainable development indicators for Kaohsiung¡¦s version. Referring to noted assessment systems for sustainable city, this paper established an initial assessment system for sustainable urban indicators dividing into four aspects as follow: product, living, survival, ecology, with regard to aggregating environmental, economic, social, cultural discussions, and et al. Through a survey of expert questionnaire in Delphi method, this paper compiles the recognition and opinions from the experts of different background and the officials of government department, then modifies 31 suitable indicator items to assess Kaohsiung¡¦s sustainability. Tracking whether a city developed towards sustainability to provide references for government¡¦s policy making in the future, we employ statistic numeral data government published from year 1996 to year 2001 for time-series analysis and examine the results of constructing a sustainable city on developmental expense government offered in Kaohsiung city. The goal of this research is through suitability evaluating of an assessment system for sustainable indicators to develop an indicator system with place characteristics according to telling the developmental setting and monitored dimension of a city easier and clearer, and finally fitting the input of substance expense from government for constructing a sustainable city.