Purpose: Kenya's devolved administrative structures are yet to realize full implementation of the envisaged devolved units hence underscoring outstanding service delivery. The challenges crippling the progress of devolution have ranged from deficient human resource, legal and institutional infrastructure, capacity gaps, corruption and conflicting association with national government's deliverables. As such, the current study focused on the effect of Legal factors on strategic leadership practices and the devolved administrative structures in Taita Taveta and Makueni Counties, Kenya.
 Materials & Methods: The population targeted was 500 respondents of the study site. Both Purposive and stratified random sampling techniques were utilized where sample size of 223 was drawn. The design of the study deployed was descriptive research that sought to produce answers to phenomenon’s questions on what, where, and when. Instrument’s reliability was tested using Cronchba’s alpha reliability of 0.7 that was acceptably reliable. Quantitative and qualitative analytical methods therefore were used. Multiple linear regression was used to test the effects of legal factors on strategic leadership practices and the devolved administrative structures. Data was presented in tables and thematic narrations.
 Findings: The study concluded that, there was a significant effect of legal factors on the relationship between the strategic leadership practices and devolved administrative structures. Hence, legal factors were found to have moderating effects on relationship between strategic leadership ipractices and devolved administrative structures.
 Implications to Theory, Practice and Policy: The study's findings provide constructive perspectives for policymakers at the National and County government levels, addressing impediments to decentralized administrative systems in county governments, contributing to enhanced knowledge aligned with the 2010 Kenyan Constitution, influencing resolutions for Vision 2030, and serving as a reference for the national government to address shortcomings in county administrations' policy implementation.