This study was conducted to compare and evaluate the iodide specific ion electrode method (ISE) and neutron activation analysis method (NAA) for determining iodine in human milk and cow milk. The neutron irradiation and counting operations were carried out at the TRIGA Mark-III reactor facility of the Korea Atomic Energy Research Institute. The mean concentrations of iodine in human milk samples by the ISE and the NAA were 1450$mu extrm{g}$/L and 1350$mu extrm{g}$/L, respectively. The levels were not significantly different. In cow milk samples , the mean concentrations of iodine by the ISE and the NAA were 250$mu extrm{g}$.L and 200$mu extrm{g}$/L, respectively. here, the ISE reading was significantly higher than the NAA. reading. The correlations of the two methods were 0.92(p<0.001) for human milk samples and 0.65 for cow milk samples . The coefficient of variation was 8.3% in the ISE and 4.9% in the NAA. Therefore, the iodide specific ion electrode method is sample and fast method, but probably not in processed milk since free sulfhydryl groups in milk are also detected by the iodide electrode. However, these also indicate that the ISE method may be applicable to human milk and pasteurized milk if the conventional pasteurization time-temperature relationship of standards is not exceeded. On the other hand, the NAA method , which is independent of chemical forms and matrix, can be used for determining iodine in all kinds of milk and foods.