A simple and precise method of $^{14}C$ was developed to analyze $^{14}C$ in the environment samples using a commercially available $^{14}CO_2$ absorbent and a liquid scintillation counter. An air sampler and a combustion system were developed to collect HTO and $^{14}CO_2$ in the air and the biological samples simultaneously. The collection yield of $^{14}CO_2$ by the air sampler was in the range of 73-89% . The yield of the combustion system was 97%. In preparing samples for counting, the optimum ratio of $CO_2$ absorbent to the scintillator for mixing was 1:1. No variation of the specific activity of $^{14}C$ in the counting sample was observed up to 70 days after preparation of the samples. The detection limit for$^{14}C$ was 0.025 Bq/gC, which is the level applicable to the natural level of $^{14}C$. The analytical result of $^{14}C$ obtained by the present method were within ${pm}6%$ of the relative error from the one by the benzene synthesis. The specific activity of $^{14}C$ in the air collected at Taejon during the period of October 1996 ranged from 0.26 to 0.27 Bq/gC. The specific activity of $^{14}C$ in the air collected at 1km from the Wolsong nuclear power plant a 679 MWe PHWR, was $0.54{pm}0.03$ Bq/gC. The ranges of specific activities of $^{14}C$ in the pine needles and the vegetations from the areas around the Wolsong nuclear power plant were 0.56-0.67 Bq/gC and 0.23-1.41 Bq/gC, respectively.