This study reports on the acculturation and identity development of the new immigrant youth in Macao. New Immigrant youths in this study are defined as: the youth who immigrate to Macau when they were under 18, after 2000 with their families from mainland China. The study was guided by three core questions: 1.What is the attitude of acculturation of young immigrants and locals? 2. How does this attitude or preferences impact on their actual behaviors, related to their acculturation? 3. How do new immigrant youth see themselves and developed their cultural identity through the acculturating process? To examine these questions, focus groups and in-depth interviews were conducted basing on interpretive approached; and the collected data were analyzed under the frame of discourse analysis. Identity deficit and conflict is seen as a common phenomenon among new immigrant participants in this case, while the fluidity of identity has been developed crossing with acculturation. Besides, the attitudes of new immigrant youth’s acculturation from the locals and new immigrant youth are considered to be discordant, which have impact on their actual acculturating practices.