ABSTRAK On 26 December 2004. amd undersea seismic activity, with a magnitude of 9 on the Richter Scale occured in epicenter some 250 kilometers off the coast of Sumatera, Indonesia. It triggered a devastating tidal wave or "tsunami" measuring up to 10 meters high and traveling at 500 km/hour. Indonesia, Sri Lanka, India, Thailand, Myanmar, Bangladesh, Maldives, Seychelles, Yamen, Somalia, Kenya and Tanzania in the Indian Ocean were hit. It inflicted seroius damages to structures built close to the seashore, in particular Aceh and North Sumatera province where the damages were devastating. This paper will analyze the usage of GIS in assessing damages and rebuilding process. This paper will present a knowledge-based approach for recontruction. By combining the aerial image analysis with information from GIS maps and construction domain specific knowledge the compleity of the reconstruction process can be greatly reduced