In general, sitting balance is decreased in subjects with spinal cord injury. The purpose of this study was to evaluate the inter- and intra-rater reliability of the Functional Reach Test (FRT) which is used to measure sitting balance. The subjects of this study were 26 persons with spinal cord injury, and they were divided into three groups according to their injury level. Group I, II and III consisted of the following $C_5{sim}C_8$ quadriplegics, $T_1{sim}T_4$, and $T_9{sim}T_12$ paraplegics, respectively. Subjects sat on a mat table that was set at an 80 degree inclination. During three sessions, the length subjects could reach in the FRT test was measured by three physical therapists, and compared to each other. The results showed that intraclass correlation coefficients (2,1) were above 0.97 and inter-rater difference was not statistically significant. The one-way ANOVA demonstrated that reach differed between groups with lower thoracic lesion and the other test groups. In conclusion, we think modified FRT is useful and reliable method to measure the sitting balance in subjects with spinal cord injury.