Abstract: "This paper explores evolutional process of legal concept and theory in Burma. The purpose of this paper is to analyze the issues that Burma will face in legal transformation and building state in Burma. Since its independence, the post-colonial governments have failed to transform legal system in accordance with the social elements that govern daily lives of Burmese. The paper argues that there are two fundamental challenges Burmese society faces in legal transformation. The first challenge is the emergence of a new constitution that will serve as a framework of citizen-sovereign state. The second challenge resonates in the question of how Burmese society will achieve ?rule of law? that will be congruent with institutional foundation of Burmese society."