The first Classification / Subject Heading Database (Windows version) in Taiwan has been co-developed by the National Central Library and Flysheet Information Services, Inc. This article is an introduction of the functions and specifications of the database, verification of data entries and the issues of standardization. There are 4 main parts: First, system functions and specifications of the database, including browsing, searching, editing, printing, communication, tool box and windows switching, are user-friendly and powerful. Secondly, verifying data entries are based on New Classification scheme for Chinese Libraries (1987, 7th ed.), NCL's Additions of Classification Scheme (2000 ed.) and Chinese Subject Headings (1995ed.). All entries are formatted by Excel and the matching is examined by computer programs. Thirdly, the future goal is the linking between classification/subject headings data entries and bibliographical database records, that is, when we catalog, the system can retrieve the right classification no. and subject headings from the database automatically. Fourthly, in developing the database and system, we find that standardization issues about the display format, retrieving keys, data entries, and revision processing are very important.