Lou's (1992) typology of seven strata from 309 townships has been adopted in the ”Taiwan Social Change Survey” for a long time. In response to dramatic changes in socio-demographics in the past decade, however, such a typology no longer represents the differences among boroughs and townships nowadays. This paper employs updated socio-economic data derived from both the 2000 census and 2004 population statistics for stratification. A total of 358 boroughs and townships were regrouped into seven strata. The ”Taiwan Social Change Survey” has first adopted this new typology as the stratification for sampling design in 2005. For the management of field work, the sixth and the seventh stratum were finally combined, resulting in six strata as the sampling scheme. To investigate the efficiency of this stratification, this paper combined and analyzed four datasets from the ”Taiwan Social Change Survey” conducted in 2005 and 2006. Socio-demographic variables, including age, education, industrial structure, occupation, and personal income, were highly related to various levels of development among boroughs and townships and were, therefore, used to test the differences among strata. The results of chi-square test and ANOVA show that all socio-demographic variables are statistically significant, indicating that the differences among these six embedded strata are substantial and as expected as well.