The urban land is incapacitated to grow and correspond to demand the space in urban area. And recently, rapid increasing of population and complex of urban function on pushed to develop the underground space. In Korea, the underground space development in inefficient in aspect. because development of underground space have not consistent and systematic planning method in underground environment inclounding interion design, extererior design. Therefore this study is suggested the design element for comfortable underground living environment and assortment on utilization of underground space. The results of this study on utilization are security of space through land use efficiency, conservation of historical place, building and natural environment, and technological characteristics, mental image. Accordingly, this study is proposed design element that make comfortable underground space as aspect from stimulation and diversity, sapciousness and feeling of warmth and dryness to compensate improper image of underground space, spacial orientation and way finding.