In this essay I try to provide a more adequate understanding about the outcome of the 2006 Taipei and Kaohsiung mayoral elections and their consequences on Taiwan’s political situation and cross-straits relations. The major points are the following: first of all, the elections were peculiar because it was the national money-related scandals rather than the very proper city-related issues that dominated the whole campaign agenda, which was also a chief reason why the turnout rate was the lowest one in history. Second, no matter what campaign strategies the major political parties and candidates attempted to maneuver, the voter’s political predispositions and candidate evaluation constituted the most important factors in shaping the final results of the elections. Third, a profound consequence of these elections would be to trigger the early coming of a two-party system in Taiwan, which in turn may be beneficial to the health of Taiwan’s political system. Finally, with regard to cross-straits relations, the direct impact of the election outcome would be limited, because the interaction and policy adjustment between the two sides of the Taiwan Straits has its own inner factors.