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This paper attempts to look at the constitutional structure of US federalism in terms of federal government and state relations. The Constitution distribute powers between federal government and state government through a series of provisions such as Enumerated Clause, Supremacy Clause, Enforcement Clause of 14th Amendment, and 10th, 11th Amendments. In the enumerated power areas, federal government has the superior power over state governments based on Supremacy Clause, while in the area which does not fall within the Enumerated area, state government has the control. Over the 200 plus period of US history, the division of authority has evolved toward federal government's expanding authority. The New Federalism of Rehnquist Court has set a certain limits on the expansion of federal power through bolstering states power based on structural interpertation of Constitution.