The conceptual reconstruction of Neiwan powerhouse is one of the key activities under the current ongoing mapping project of Taiwanese hydropower plants that mainly took place between 2013 and 2015 and is now focused on micro, pico, and historical power plants. Judging from the fact that the oldest hydropower plant in Taiwan named Guishan starts its operation in 1905, Neiwan powerhouse was among the very first powerhouses that were built across the island to support the electrification of Taiwan. However, the main function of the single turbine equipped Neiwan micro powerhouse was to support mainly the military needs and protect the territories occupied by Japanese troops. Since the powerhouse was built in 1909 and operates only something about 10 year there are very little physical materials or evidence along with contemporaries. Therefore the further reconstruction is based mainly on physical observation of the remains located at the site, old photographs, related articles, treatises and typology of mechanical and civil constructions of other hydropower plant cases in Taiwan hence this paper´s main intention is to pitch a concept reconstruction rather than definite conclusion.