In the past, an elementary school was planned and established in accordance with relevant orders and regulations of the Urban Planning Law. The size of dedicated land was set at two acres (not less than two acres). The number and scale of elementary schools were determined according to the Urban Planning Regulations Overall Review. Because of the above inflexible procedures, two undesirable results occurred: (1) tow school zones become too close with each other in proximity and valuable resources are wasted in redundancy; (2) insufficient consideration is given to the growth and evolution of a metropolis: especially, in a rundown district such as Ta-Tung District, aging population and exodus cause the number of pupils to decrease and an under-use of the school resources; on the other hand, in a newly developed district, the population is overly juvenile and school pupils overcrowd the school ground; (3) there was never school planning based on educational philosophies or managerial theories; inevitably, the number of classes is getting larger and larger unlimitedly on the scarce school ground and problems in location, ground size, student number and class number are mushrooming. So resolve the above problems, we need to investigate and research in substantive and non-substantive areas so as to understand the caused of the problems and provide proper solutions. The resolve the above problems, the Article adopts a substantive viewpoint. The district location theory analysis is used as the methodology to analyze the school distribution and resources allocation in old districts. The study uses Ta-Tung District as a subject for study. Based upon the above research methodology, the Article will discuss all the issues raised and propose strategies to formulate two principles:(1) an adjustment proposal; (2) the land allocation principle. Finally, propositions are proposed with a view to working together with the Urban Planning Overall Review. Reasonable adjustments are expected to implement the reasonable development of elementary schools and achiever the purpose of on-going operation.