Abstract: The paper investigated on an assessment of decentralization and its implication on pro-poor service delivery for primary education and basic health services for more than a decade ago. The services are delivered by the local government authorities, institutions that are closets to service beneficiaries. The study relied on secondary data to assess decentralization and its impacts on pro-poor service delivery. Decentralization related documents were reviewed and documented to synthesize the implication of decentralization in service delivery. It was noted that government of Tanzania has taken various notable steps to improve service delivery to beneficiaries. The steps included inter-aria:- amendment of the laws to incorporate decentralization aspects; establishment of opportunities and obstacles to development; a participatory planning methodology used by local government, abolishing school fees in primary education in order to enhance accessibility and affordability for all even the poor segment of the society and the exemption in health service provision for old people, expectant mothers and children aimed at pro-poor service delivery.