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The aim of this paper is to examine the process of local government tier-system reforms in the UK, to identify what actually contributed to the successful implementation of the policy, and to put forward some policy implications for Korea to effectively introduce a unitary authority system into the Korean public sector. In doing so, this paper primarily focuses on the creation of the 46 unitary local authorities, which took place from 1991 to 1998 in England. Initially there was considerable opposition to the establishment of a unitary local authority system by local politicians and the citizenry at large. Despite the opposition, the 46 unitary local authorities were created, and the UK Government is now in the process of expanding this system into other areas in the UK. This study demonstrates that the Government's strong intention to institutionalize the unitary authority system, the Government's objective assessment of the costs and benefits associated with its introduction and the proactive roles of the local media were essential in putting the system in place.