The purpose of this paper is found consistent mathematical data of Inter-reflection of calculation as a mean to grasp characteristics reflex of building materials that primarily uses in Building, and that comes in to the market. The measurement of directional characteristics of non-metallic Building Materials is based on seperation measurement of Boundary Reflected and Layer Reflected component using a Reflectmeter with Polarized. And this study analyzed with not only experiment but simulation to furnish basic data for illumination design to daylighting.