The study was designed to achieve three goals: the first was to discuss the contents of acts relating to the legal powers of local education authorities in the United States. Second goal was to explore the background, contents, and the effects of the takeover acts. Finally, to compare the takeover strategies adopted by four school districts. In order to achieve the above aims, the researcher adopted Bereday¡¦s comparative studies as the major research method. Firstly, to describe and explain the development of takeover practices happened in Paterson School District, Floyd County School District, Chicago Public Schools and Boston Public Schools. Secondly, the researcher proposed four tentative conclusions: 1.After takeover was practiced, the school district¡¦s student¡¦s grade, graduating rate and dropout rate have been improved. 2.Takeover is a top-down strategy for change. 3.The focus of change in each school district was almost the same, which might be deemed as the effect of main trend of educational development in the United States. 4.Because the atmosphere changes, mayoral takeover is getting popular. To support the four hypotheses above, the researcher concluded the following five findings: 1.The contents of educational reform act are highly related to the idea of accountability. 2.The idea of takeover is the product of changing time. 3.There is a thoughtful process of takeover strategies. 4.Takeover is a comprehensive scale of reform at the level of school districts. 5.After being took over, the district¡¦s student¡¦s grade and graduating rate have been on the rise. Finally, suggestions were proposed to the education authorities, schools and for future research.