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This study provides a comprehensive analysis of the similarities and differences in the content and services offered by Chinese and Western municipal websites. Using a functional analysis approach, the study first identifies five key functions of municipal websites: local identity promotion, community information dissemination, online service provision, organizational and procedural transparency, and intergovernmental alignment. Guided by this functional framework, a total of 40 websites, 20 from China and 20 from Western countries, was analyzed using a coding scheme with 111 content elements across 22 topics. The findings reveal a functional similarity in core functions between Chinese and Western websites, particularly in their roles in disseminating information, providing services, and promoting transparency. Differences in content elements are linked to varying administrative structures, governance responsibilities, and models of citizen participation across the two contexts. By employing the functional analysis framework, this study offers a systematic tool for identifying key functions and assessing the quality of municipal website content and services across different countries. 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