This essay is aimed to examine why Grover Cleveland’s Tariff Reform was failed and what was his veracity of Tariff Reform through U.S. Legislative Process of Wilson-Gormon Tariff Act, which he kept to initiate and legislate. He was a Jeffersonian Democrat and the twenty-second and twenty-fourth President of the United States, holding the white House form 1885 to 1889 and again form 1893 to 1897. His objective of tariff Reform were the following. Low taxes and tariffs, no national debt, sound money, strict construction of the Constitution, economy and accountability. Cleveland’s aim for the Tariff Reform changed at the height of the panic of 1893 before and after. After Cleveland took office as the 24th president again, he and his 2nd adminstration wanted to repeal the McKinley Tariff and legislate the tariff revise act as soon as possible. But at the time the most urgent issue was to cope with the crisis of the 1893 Depression. So, in order to overcome the economic crisis he had to stabilize the monetary system and restore the currency system at home and abroad. For searching of the both monetary stabilization and confidency restoration in Currency system, Cleveland showed his political influence to repeal the sherman Silver Purchase Act. In order to win he offered public office and The Democratic party’s hegemony to leading politicians within the Democrats who alined with Cleveland’s anti-silver stance. It was the very Tariff Reform Bill of 1894 that not only Cleveland but also William Wilson agreed and wrote. The Wilson Bill was passed the house easily, but when the bill was been proposed before the Senate, conditions were rapidly changing. For the tariff reform, Cleveland came up against the Protectionists and well as the Siverites in the Democrats. Many Senators added 460 amendments to the original version of the House bill(Wilson bill) for not the future of the nation but the interests of their local voter and industrialist. In order to save the Wilson’s original tariff version, Wilson open Cleveland’s letter to the Democratic senators in the house-senate conference. His letter was publicly to denounce them and to appeal to public opinion. But when the senators protested Cleveland, the political situation reached in stalemate. Finally the Senate’s amended bill passed the house. Cleveland was in a dilemma. It was difficult for him to sign or veto the Wilson-Gorman Tariff bill(Senate’s amended bill). He wanted to give historical lesson to next generation by showing the process of Wilson-Gorman Tariff Act. The result was Democrat’s election defeat between 1894-1912.