With the growing trend of urbanization in the world, subjects of the sustainable urban development keep gaining increasing attentions, and researches about indicators of the sustainable urban development also become conspicuous discussions. Using a case study of Kaohsiung, we adopt the indicator groups of measuring urban sustainability in "An Assessment System for Sustainable Taiwan" as foundation, expect developing sustainable development indicators for Kaohsiung's version. Referring to noted assessment systems for sustainable city, this paper established an initial assessment system for sustainable urban indicators dividing into four aspects as follows: product, living, survival, ecology, with regard to aggregating environmental, economic, social, cultural discussions, and et al. Through a survey of expert questionnaire in Delphi method, this paper compiles the recognition and opinions from the experts of different background and the officials of government department, then modifies 31 suitable indicator items to assess Kaohsiung's sustainability. Tracking whether a city developed towards sustainability to provide references for government's policy making in the future, we employ statistic numeral data government published from year 1996 to year 2001 for time-series analysis and examine the results of constructing a sustainable city on developmental expense government offered in Kaohsiung city.