In India, the limited impact of the decentralisation reform on urban drinking water accessibility poses new questions both technical and institutional, especially in small indian municipalities. Based on empirical data from a recent doctoral research, we will analyse the water service management of four small towns in eastern Uttar Pradesh, a poor state in northern India, where expectation of improvement are strong. Beyond their singularity, each of these towns is facing the same kinds of water services problems and governance needs. Their comparison is relevant to highlight the general process of decentralisation, and at the same time, to underline the permanent role of the state in water accessibility. For that, interviews have been done with users, political leaders and government officials appointed at different levels (local, regional and state. Our aim is to give an idea of the municipal building of these small towns and its impact on water service.