This paper attempts to sketch key facets of Hakka burial culture in northern Taiwan based on a case study of Ping-chen City, located in southern Tao-yuan County. It also explores the cultural significance of second burial practices in terms of their conceptions and symbolic significance. In order to provide a comprehensive picture, this paper is divided into three sections. The first section gives a brief introduction of the historical development of Ping-chen City. Section two presents my fie1dwork on Ping-chen’s public cemeteries, particularly in terms of how the city government manages such cemeteries as well as the burial business as a whole. The final section concentrates on the clan cemetery. Previous research has noted that the clan cemetery represents a powerful symbol for the Hakka people and represents their ethnic consciousness, which is said to be stronger than that of the Min-nan people. This paper, however, examines some of the problems associated with large clans’ ancestral cemeteries, which reflect processes of cooperation, competition, and conflict among the Hakka. Some of the problems associated with these cemeteries include cemetery geomancy, the influence of geo mancy on clan benefits, the place of unmarried females in clan cemeteries, etc.