The study is aimed at the Spatial Distribution and Adaptive Reuse Strategies of the Idle Assets in Kaohsiung City. Via the measure of spatial overlay, the phenomenon of case aggregation and the lack of public assets, land and insufficient space utilization, is interpreted. The total idle assets in Kaohsiung City is 456 from years 1977-2014, including 44 idle space, 76 Idle campuses, 314 low-use school buildings, 65 idle market sites, and 223 low-use and diversion markets. The methods of spatial analysis and GIS overlay modeling were applied to study and found: 1. the distribution of idle space is displayed sporadically and does not match the current urban development. 2. Most of the idle assets were utilized inefficiently in the old urban areas, is due to population migration and low birth rate. 3. Due to the living sphere shifts, is the improper allocation of resources derived from the prestigious school, and the old city market was at a low-use rate. The research results indicate that the investment in asset reuse or space remodel needs to consider the population density and distribution first; the spatial points map and the administrative area overlay indicated the uneven distribution of idle assets, the current situation of the improperly used land resources. It is recommended Political decisions should not override the planning profession. It is necessary to consider whether resources are market-oriented and meet the actual needs of the community. Whether there is any accountability before and after the implementation of the project can reduce the phenomenon of repeated investment.