This experiment was conducted to invert호g, ate the discrimination of cigarette brands and the similarity between Korea and America cigarette brands by near infrared spectra. Statistical tools such as principal component analysis (PCA) and mahalanobis distance(M.D) were used. The discrimination rate of the Korea and the America cigarette brands, determined by position number which was calculated with PCA and M.D, was 94% and 87%, respectively. The spectra of the 10 America cigarette brands were selected by averaging 5 sample spectra for each brand and another 5 spectra for each brand were investigated to use as the sample spectra. Comparing the sample spectra with the selected spectra by M.D using 410-1090 nm, 1110-1850 nm and 1970-2490 nm wavelength, the discrimination rate which was determined by the closest M.D between the sample and the selected spectra was 100% when each spectra was investigated on the same time. But the discrimination rate decreased 50% when the sample and the selected spectra were investigated on the different time. Excluding 1970-2490 nm wavelength, the discrimination rate increased up to 90% when the sample and the selected spectra were investigated on the different time. Comparing the spectra of Korea cigarette brands with those of America cigarette brands by M.D using only 410-1090 nm and 1110-1850 nm wavelength, the spectra of Expo(G) was similar to Winston, Vantage(U.L) and Benson & hedges(M.), the spectra of Hanaro(D) was similar to Carrel, Winston(L), Vantage(U.L), Vantage and Carrel(L), the spectra of Hanaro(L) was similar to Winston(L) , Carton, Vantage and Carmel(L) and the spectra of Pinetree was similar to Kent, Kool, Kent(G.L), Merit and Benson & hedges(L), respectively. Key Words : NIRS, cigarette brands discrimination