「城牆」是傳統防禦觀念下的產物。築城工事從城址的選擇、規模到材料的決定、經費籌措等相當繁初均是。本研究以淡水廳城為例，探討清代臺灣灣城牆的發展歷程及其內容，包括(1)城牆規制；(2)構造計劃；(3)經費籌措與使用；(4)城內相關設施。在歷史演變上，將淡水廳城牆興建牨後歷經了四個階段：(一)莿竹城時期。(二)土城時期。(三)磚石城。(四)二重城時期。 本研究得以下結論：(1)經費籌措及政策的決定是影響城牆規模及形制的重要因素之一。(2)城牆具有防禦功能及象徵上的意義。(3)興建城牆的工事包含：牆體、雉堞、砲臺、濠溝、城門基座、城門樓、馬道及堆房等。(4)城牆的興建代表了當地的政治、社會及經濟的狀況。所以城牆興建的過程是了解當時社會環境最佳的一個角度。

City Walled is one of the product of Tradition. The study focuses on Tamsui prefecture and the development process and contents of Taiwan City wall in Ch’ing dynasty four issues are disused in this essay, they are to discuss: (1)Form and location city wall; (2)Construction planning (3)Source and use of expenditure (4)Public facility in the city. The development process of city wall in Taiwan is divided into three period: (1)Bamboo fortification (2)Mud-walled fortification. (3)Stone fortification. (4)Twin-walled-city. There are four conclusions from this study: (1)Finance and policy influenced the scale and form of the city wall; (2)Defense and symbol were major function for city wall; (3)The elements of city wall were included wall, battlement, emplacement, trench, gate tower and so on; (4)The construction of city wall represent polity, society and economy on locals.