West Bank and Gaza faces enormous challenges related to water and sanitation access and services. Resource and implementation issues are exacerbated by the political challenges and related constraints facing the Palestinian people. Yet despite or maybe because of these challenges, the Palestinian government has embarked upon what some may view as the most ambitious program of regulatory and institutional reform for the water sector in the Middle East and North Africa region. However, the reforms are at an early stage, and it may take up to 15 years putting the new structure in place. A key challenge is the delay in the transfer of regulatory functions from the PWA to the WSRC which have left a governance gap as a result. Nonetheless, the series of staged reforms are attempting to provide more accountable service delivery in a sustainable manner.