Sustainable development is the concept of coordinating people and the environment and achieves contemporary development without compromising the interests of the next generation. It can also be thought of as not exceeding the biosphere’s carrying capacity. Urban metabolism emphasizes resource recycling and use to achieve balance between resource input and product output in urban areas. However, the scale of cities has expanded rapidly in recent years along with resource and energy demands. Waste and pollution also cause major threats to the environment and ecology. Given increasingly serious environmental problems, the original linear metabolism must be converted into a cyclical one to ensure urban sustainability. From the policy implementation report of Taipei City, this study used the fuzzy Delphi method to develop evaluation factors and integrated this with the analytic network process decision-making tool to determine the priority weights of each policy and evaluate development strategies for urban development based on the metabolism concept. The study results reveal that natural environmental sustainability and sustainable energy strategies were prioritized plans for evaluating urban development with the metabolism concept, and the results can be used as a reference for future urban development strategies.