This study analyze industrial safety and health planning report for manufacture. The purpose of accident analysis is to obtain accurate and objective information about the causes of accidents in order to prevent accidents from reoccurring. This study investigated the causes and conditions of occupational accidents in Korean industry. As the most accidents are occurred in lifting material, the questionnaire analyses about injuries are operated for occur to deal with the Manual Materials Handing. The results show that there are some characteristics in the accidents of Korean industry since 1986: (1) accidents rates tend to have lower since 1983(1994-1.18%, 1995-0.99%, 1996-0.88%), (2) larger companies tend to have lower accident rates than the smaller ones, (3) inexperience is related to high accident rates(1995-51.26%, 1996-48.82%1, because of the careless education for freshman such as OJT which in order to prevent accident, and (4) the body sites most vulnerable to injury are the hands and fingers and increased the back(caused of Back pain). The results of questionnaire analysis show that operator(n= 104) interested in reinforce the back & belly(42.86%). These finding identified in this study can be used to prevent the industrial accidents, and used to improving directions based on analyzed result.