It has been suggested that equity theory a social psychological theory concerned with the fairness in casual relationships should be applicable to marital relationships. This study describes the development of the scale for measuring perception of equity which measure the level of equity in marital relationships among Korean couples. PES(Perception of Equity Scale) is composed of two subscales; detailed measure of equity(DME) and global measure of equity(GME). The PES which include items from two areas of concern for intimates-pschological-emotional concern day-to-day concern-are describes. As results of test reliability of areas of DME range from .86 to .88 and reliability of GME is .92. And there are primarily evidences of construct validity of PES. Therefore PES is very reasonable scale to measure of equity/inequity perception in married couples. Finally analyzing of the level of equity in this sample husbands and wives has generally equitable relationships with their partn rs. Another findings suggest that husbands are overbenefited of their patners through marriage whereas wives are not.