The objective of this study is to developed the refrigeration vehicle system installed eutectic olu-tion plates which consists of copper tubes carrying the refrigerant between two aluminum plates and the space between the plates filled with eutectic solution. The numerical analysis for the loca-tion of plates to get the uniform low temperature distribution in storage space was carried out and the result showed that the top left-side and right-side walls were the proper places to install plates. For three different concentrations of ethylene glycol solution the temperature distribution of inside space were measured during the day time of summer and the 21% solution was found to be properto sustain the temperature of $5-10^{circ}C$ for milk transportation. The result showed that the refrigeration truck installed eutectic plates was very efficient to keep the milk fresh during vehicle transportation.