聚沙成塔
2005 台中市稅捐稽徵處 ​
台中，台灣
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以具有代表錢幣之貝殼造型意象，運用鋼材層疊的創作手法，表現出「積少成多，聚沙成塔」之財稅集中的意涵，而其旋轉上升之造型動勢，意謂帶動國家建設之發展，讓往來之民眾體現稅收集中全民共享之精神。
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Accumulating Much From A Little
2005 Taichung City Revenue Service Office​
Taichung, Taiwan 
The concept is formed from an image of shells which has a monetary implication, expressed in a form of cascading steel material for the concept of "Many a little makes a mickle." in the sense of tax collection. The upwardly spinning dynamic in motion signifies implementation of the national infrastructure construction, so that the crowd who passes by the sculpture perceives the spirit of taxation as to be partaken by all the people.