Lens distortion would produce image displacement, therefore correction of lens distortion is required urgently to improve accuracy of results in photogrammetry. The objective of this study is to find out lens distortion coefficients versus focussing distance on non-metric and metric camera and to investigate propriety of application of lens distortion coefficients to three dimensional analysis. Analytical plumb line method which needs not perform control survey and space resection and requires only one photograph was used in order to get lens distortion coefficients. As the result of this study, the coefficients of radial and tangential distortion change as focussing distance changes, and consequently it is reasonable to apply the eigenvalues of lens distortion coefficients according to focussing distance. When these coefficients were applied to actual measurement, standard errors decreased about 30% or 76% remarkably.