This paper explains the development of front rounded vowels and its sub-dialectal variations in the Puxian dialect of Min. Front rounded vowels are found in both Eastern Min and Puxian, but their distributions in the two dialects are different; in addition, Puxian also has sub-dialectal differences. In this paper, I argue that the front rounded vowel [y] was introduced to Puxian via lexical borrowing from Northern Guanhua and Eastern Min. Puxian further developed rounding harmony, which resulted in [□] (corresponding to [□] in Southern Min). The feature combination [-back, +round] was also employed to preserve the phonemic contrast of both colloquial and literal strata in the phonological system, and [ø] final was formed then. In other words, front rounded vowels entered the Puxian phonological system at different times and through various routes. I give three factors which influenced the sub-dialectal variations of finals in Puxian: 1) different speed and spread of sound change among sub-dialects, 2) phonological rules which applied to different domains, and 3) maintenance of systemic contrast via successive adaptations of finals in some sub-dialects.