Next years (2007) Congressional election in Taiwan will employ the new single district, two votes system. The implementation of the new system requires reapportionment of electoral districts through out the country. The reapportioners of the Central Election Commission and the various local election commissions in Taiwan are now totally immersed in mapping out reapportionment plans. This is the first time that the Taiwan government has engaged in such a nationwide, full-scale electoral demarcating undertaking. To borrow experiences from advanced democratic countries, this paper perused over literature concerning apportionment and reapportionment in Parliamentary and Congressional districting practices in Great Britain and the United States. From these two case studies, we derived districting criteria as they were used in demarcating electoral districts in England and America. These districting criteria were, in turn, converted into benchmarking criteria for designing Congressional districts in Taiwan. We use Q-methodology in our study to treat these criteria as Q-statements or Q-items. These Q-statements or Q-items were sorted out by a panel of eight policy stakeholders or specialists according to the items relevance and salience for formulating reapportionment formula in Taiwan. The panels evaluation of the Q-statements enables us to conduct an empirical analysis. The analysis comes up with a package of practical proposals for implementing reapportionment schemes in Taiwan. The proposals include setting up yardsticks for reapportionment such as the principles of equity of population and contiguity of districts; the integrity of districting area and administrative jurisdiction; and the linkage between redistricting and geographical boundaries. In the concluding part, this paper also proffers three policy recommendations: 1.When several dispersed old districts are regrouped into a new single district, partisan negotiation must be conducted to reach consensus in order to avoid reapportionment dispute. 2.Workshops must be held for reapportionment practitioners to heighten their perceptions of possible gerrymandering in executing redistricting projects. 3.All levels of election commissions must invite citizens to participate in deliberative polling sessions to listen to grass-roots voice to make the implementation of the redistricting plans more feasible. ..PAT.-Conference Proceeding [ABSTRACT FROM AUTHOR]