The purpose of this article is to introduce the connotation of the industrial heritage set into action by the government and private sector in Taiwan, and the concept and the current development of industrial heriatges in the world. Furthermore, a discourse will be developed to point out what kind of notions and value should be emphasized and what kind of observation and imaginationshould be delibratedly contstructed, before a rail industry setting out a preservation plan for their own cultural heritage. For instance, the nature of rail industry practices in the context of technology and society, and what phenomena are worthy to be recorded and preserved in the developmental context of time and space. This article is to encourage rail industries to produce an operative collection plan and action scheme, based on an integrated preservation objective with a strong intention.