This study is aimed at developing internal reform plans for a water department of Seoul City by benchmarking it with selected best practices of the world. At first a performance indicator system was developed to logically evaluate concerns, problems, and issues of the Seoul water department. Since it is typical of Korean water services providers, the Seoul water department was selected while Tokyo's in Japan and Denver's in America were selected since they were considered as best practices of public waterworks much similar in governing structure to the one in Seoul. The results of benchmarking concluded that Seoul has traditionally been emphasizing more on