Abstract: This study investigated the implementation of regional organizational restructuring and the influence of the organizational restructuring to the commitment and performance of local public services in the city of Makassar. The research applied a quantitative approach with explanative type using regression. The results showed that the performance of structuring the organizational structure as outlined in the Regional Regulation of Makassar on the organization of the area quite well. Restructuring, simultaneous commitment significantly affect the performance of services with highly influential category. This suggests that the better the restructuring and the commitment the better of service performance. This is due to restructuring factors become the basis in public service improvement. By the present of clear rules, clear division of labor, not centralized decision-making, allocation of duties based on competence will improve service performance apparatus.