Huang, Han-yin National Palace Museum Taiwan Local Initiatives and Intangible Heritage in Taiwan: Space between Theory and Practice This paper examines the understandings and uses of intangible heritage, or lack thereof, as an expression of sense of place by local communities in Taiwan. The concepts of place and ‘sense of place’ lend themselves to discussions of the safeguarding of intangible heritage and of reducing the danger of removing intangible heritage from its original context as well as the risk of freezing the interactive elements between intangible heritage and its cultural bearers. Since its adoption in 2003, the Intangible Cultural Heritage Convention was thought to be an attempt to address the dominance of material forms of heritage in Western-led heritage practices. It champions intangible heritage, which many researchers state to align with the Eastern conceptualisation of heritage. Nevertheless, according to the author’s fieldwork with local heritage initiatives in Taiwan, tangible heritage is still the focus of these local heritage initiatives. The involvement of local initiatives in heritage projects signals the changing dynamics of heritage ownership in Taiwan and encourages a more bottom-up approach to heritage. However, despite the broadening of theoretical definitions of heritage, scopes of actual heritage practices can still be limited. Although human interactions and connections with place is what these local initiatives emphasise, the channelling of local voices still rely primarily on tangible heritage such as historic temples, industrial estates, and monuments., and less on intangible aspects such as rituals, music, dances, and songs. This suggests a gap between the theories and actual heritage practices in an East Asian society such as Taiwanese society. In this paper, the author will examine the gap observed from her experience within the Taiwanese heritage sector and investigate the causes of this gap between theories and practices. The discussion in this paper will be illustrated by data collected through qualitative interviews and on-site observation with selected groups.