The purpose of this study is to organize how the deceased are clothed. Although there are many people who have seen the dead clothed once or twice and although the clothing has been constantly going on, there have been no books or studies on how the deceased are clothed. Instead, the methods have only been handed down orally by seniors and others who are experienced in it. I see the necessity of systematizing the method of clothing the deceased so that both ordinary people as well as experts can utilize it properly to show their sincerity and courtesy towards the dead. This study is based on literature including old books, dissertations, publications, and reports on ethnic customs. It also refers from interview results of shrouds makers, those experienced in clothing the dead, and seniors knowledgeable in the trade. Funeral manifested the social status of the dead. Shrouds of the olden days had different colors, such as white, black, blue, red, etc. according to items. However, nowadays they are white, pink, or partially light blue or sometimes people just keep the colors of their original cloths. Current items do not differ much from those of the ancient times, though Kwadu, Km, and Po, which were used to cover the belly, have been relatively simplified. The form of shrouds has changed nowadays. There are differences in the funeral procedures and how the deceased are clothed. In the olden days, when a person died, the body was cleaned up and clothed the very next after death. Nowadays, the cleansing and clothing of the body and placing the body in the coffin are all done together the following day. According to the foregoing, though there are no big differences in the way the deceased are clothed between the olden days and the present, the order in which Aksu and B누 are placed, differs and the procedures, items and shape have been simplified.