This study was intended to develop a load spectrum acting on a transmission of agricultural tractors. Transmission loads were measured at the input shaft of the transmission and final drive shaft of the tractors. The measurement were conducted in five field conditions at two speed levels under plowing operations in Korea. Two torque transducers were developed for the respective load measurements and other necessary instrumentations were made to collect the data and store them in a data logger. The time-histories of the torque loads were analyzed and transformed into the load spectra using the rainflow counting and Smith-Watson-Topper methods. Comparisons of the load spectra developed under different conditions were made to investigate their characteristics. The effects on the load levels of soil and plowing speeds were also investigated. Finally, a load spectrum combining the results of the spectrum analysis was developed and proposed as a load source for the reliability test of transmissions.