This study focuses on the Northern Taiwan (NT) and Kao-kao-ping (KKP) Region Alliances. It adopts research methods that include secondary data analysis and in-depth interview. In addition, through comparative approaches under the three facets – governance action, process and outcome – it compares the two alliances in divergence and convergence on operation systems, developmental issues, the scope of cooperation, task types, the level of formalism, the extent of cooperation, the legitimacy of democracy and the impact of regional development. In the meantime, it proposes strategic suggestions for policy thinking on improving the region alliances’ operations of governance and for strategic learning on enhancing their formation among local governments as well.