This working paper illustrates the political development and potential impacts/risks in the post-tsunami Aceh reconstruction process, particularly after the signing of the peace agreement in Helsinki, August 2005. The signing of the Memorandum of Understanding (MoU) is indeed a decisive momentum that marked the transformation of the political landscape in Aceh in the process of healing a region torn by conflicts and tsunami. The signing of the peace agreement is, nevertheless, the ‘easiest' part of the peace building efforts. Challenges and complications are manifold. This paper will briefly brush on the 30 decades of conflict in Aceh and identify aspects of conflict in Aceh post-MoU. Afterwards, this paper will highlight the effect of tsunami toward government's policies, how the policy has shifted and how the political constellation develops. It will also depict government's efforts to “win the hearts and minds of the Acehnese” and where civil society fits in. In the last part of the paper, some critical aspects of future outlook will conclude this depiction.