The purpose of this article was to understand the individual proportion of quality costs which have been expended by manufacturing industries in Seoul and Kyunggido district. The collected data on 72 firms could be use for an empirical analysis and the ratio test was implementented with the questionnaires. The finding were as following : by conparison with the proportion of quality cost in typical manufacturing industrial of U.S., We concluded that total quality cost was occupied with a small portion of sale. Also as compared with the individual item of quality cost, it was noted that the proportion of prevention cost had increased in a relatively large company.