In order to know the characteristics of attenuation of coda wave in the Kyungsang Sedimetary Basin, quality faclity factor for coda wave (coda Q) is estimated from the earthquake data recorded in the KIGAM local seismic network. Thesingle scattering model for coda wave generation is adopted is adopted in estimating coda Q. In the present study, coda Q(Qc)is estimated in the range of $alpha$=1.5~3.0, where $alpha$ denotes the normalized time to S-wave travel time and expressed in terms of frequency (f). The deduced function in the range of 1 to 25 Hz is Qc=36.8283$f^{1.15095}$ which represents the strong dependence of coda Q on frequency. It is found that the difference of Qc between U-D, N-S, and E-W components is negligible. This fact suports the back scattering therory that coda wave originates from scattered waves by randomly distributed heterogenities in the crust On the other hand, it is observed that the coda Q increases with increasing epicentral distence. This observation suggests that QC increases with depth.