Libraries and museums respectively have their long history. The foundations of their establishment and management philosophy are considerably different, which lead to significant distinctions in their cataloging methods. The establishment and operation of museums are mainly based on the idea of “Material Culture,” which aims to form the relationship between real objects and social contexts. As a result, museums put emphasis on “Materiality” and suggest that knowledge itself is hidden in real objects and the work of museums focuses on real objects. The purposes of libraries, however, are quite different from those of museums. In the aspect of epistemology, libraries concentrate on the properties, types, structures, expressions, technical tools, and services of information and knowledge. In the aspect of ontology, libraries highlight the importance of objective knowledge, media, and information. In terms of the differences in management philosophy between museums and libraries, this study attempts to investigate how the divergence has respectively influenced their development of cataloging. Six attributes of cataloging are compared between museums and libraries, including procedures, terms, tools, systems, retrieval, and insights of cataloging files. Two case analyses are further involved to explicate how, through overcoming the divergence in their respective patterns, museums and libraries may achieve cooperative cataloging and resources integration.