A study has been carried out on the instability of a conical liquid sheet by using the linear instability theory. Various analytical methods using the Kelvin-Helmholtz instability theory were tried to examine the wave growth on cylindrical liquid sheets. Cylinderical liquid sheets were extended to the case with the conical sheets. Perturbations due to tangential motion as well as longitudinal one were taken into account. And it was assumed the the breakup occurs when amplitude ratio exceeds exp(12), drop sizes were predicted only by theoretical approach. The predicted drop size agreed well with the measured Sauter mean diameter, $D_{32}$.