Kaohsiung city is the first city in Taiwan that started to implement marketing of itself. Kaohsiung city proposed and popularized the idea of city marketing through a cost-effective manner. This research passes the concept structure of CIS (Corporate Identity System), using MI (Mind Identity), VI (Visual Identity) and BI (Behavior Identity)in its frame. The municipal government area brand strategy carries the brand plan of its citizens and residents. The city of Kaohsiung will be responsible of finding out whether the government of Kaohsiung promotes and transforms images of Kaohsiung in a more cost-effective manner. In the cognitive brand of Kaohsiung every single citizen will play a part. Kaohsiung city government is responsible of the Kaohsiung image. Kaohsiung city residents and non-residents of the city will together and use GAPS as a measurement of how well Kaohsiung city performs. Further on, the research will discover what proposes Kaohsiung should develop and make stronger, constructing the city using "ocean" as the centre of branding Kaohsiung, and set up a peculiar humane spirit in Kaohsiung. There should be promotion for using the image of "Marine Capital" as the centre brand image continuously, and deepen this "Marine Capital" as an application of brand. Another factor would be to set up urban vision systems and use already existing logos for this system, and promote it in order to let the marine image be in the center of the city brand. The urban brand of Kaohsiung can be developed in six major strategies; key brand development strategies in Kaohsiung, interaction strategy between industry and economic; six major strategies in the direction of changing strategy in the development strategy of the urban tour, the convention and exhibition industry development, strategy for the exchange of academics, culture and sports.