This research aims to provide an analysis derived by grey relation approach regarding how the cultural capital in a city affects regional creative industry development, particularly in a comparable study of different cultural cities in Taiwan and China. Under this circumstance, this research adopts the statistical data investigated by Asia Pacific Cultural and Creative Industry Association (CCIA) in 2011 and 2013, using grey relation approach to evaluate the most critical cultural capital in a city for developing cultural and creative industry. Three dimension of cultural capital, including cultural support, cultural context, and cultural creation, are used as selected criteria in this method. The output of creative industry development such as industry network, market development, and cultural commercialization, are adopted as a benchmark base in this grey relation analysis. To compare the difference across the strait, the survey in five Taiwan's municipalities and four China's municipalities are analyzed in different group, respectively. The research finding shows the essential cultural capital for developing creative industry in Taiwan's city is cultural context in 2011, and shift to cultural support in 2013. Contrarily, the critical cultural capital for creative industry development in China's city is cultural support in 2011, and shift to cultural creation in 2013.