The emergence of different governance theories as a way of present better services by service providers to service users have led to the concept of decentralization in many countries and Cameroon inclusive. This wakeup call imposed on the Cameroon government by donor agencies led to the promulgation of Laws on decentralization but the practical experience of Cameroon is that this has remain on paper and the reality on the ground presents a completely different scenario. The gulf separating what is and what out to be is what this paper attempts to present. This is largely to be blamed on lack of political will and inertia. The Cameroonian government has been reticent in enforcing the decentralization process despite the numerous legal backing making the implementation process of decentralization a myth. This article tries to look at the weaknesses of the implementation phase and therefore, thinks that if decentralization was fully in place the numerous difficulties Cameroon is facing would have been reduced drastically. However, the practical modalities of this governance strategy are needed to be revisited.