Abstract: From the view of society of spectacle, the "unimplemented planning" is considered as a type of discrepancy between reality and plan that is different from widely observed over-development. Unimplemented planning illustrates that planning is not directly oriented towards implementation. And it has a symbolic meaning of future development and growth. In the case of B Town, actors such as officials and developers took advantage of the spatial and temporal dimensions of planning to convey the impression of a new city and to create a society of the spectacle, reinforcing the society's confidence in the new city's future with statistics. The society of spectacle is presented in the form of the planning text, renderings and symbolic buildings, overturning villagers' perception and value of the city and countryside, so as to have an urbanized way of life, a regional awareness and a desire for growth. This has led to a smooth resolution of land disputes in the development process, and further stimulated the real estate investment and consumption. In conclusion, the article is to reconsider the planning as a technical tool of urban development.