In 1971, Washington authorities intended to shift tactics toward “dual representation” after a series of expedient strategies such as “Moratorium”, “Important Question” and “Study Committee” over the past 20 years failed to guard ROC’s seat in the UN. But the concept of “dual representation” was totally incompatible with Chang, Kai-shek’s position on UN Chinese representation question- “rather be a jade broken than an earthen tile intact”. Accordingly, the purpose of this paper is to clarify Taipei government’s real attitude and practice toward dual representation which became a “historical ambiguity” for many decades since then. Based on lately declassified official papers from Taipei and Washington governments respectively, we discovered Taipei was willing to coexist with PRC in the U.N., but refused adamantly to give away the seat of Security Council. Taipei government insisted on preserving his seat in the Security Council almost to the last moment before the 26th UN General Assembly declared open. Hesitation to decisive change by Taipei and lack of real-heart support from the Nixon-Kissinger administration led to the UN Resolution 2758 that PRC replaced ROC as the sole member in the U.N.