Corrugated board is an efficient low-cost structure material fur the boxes that are widely used for transporting, storing and distributing goods. Corrugated board is also considered as an orthotropic because the principal material directions are the same as in paperboard. The purpose of this study was to elucidate the principal design parameters of ventilating box through the FEA on the various types of ventilating hole. From the viewpoint of the stress distribution and stress level, the optimum pattern and location of the ventilating hole were vertically oblong, and symmetry position with a short distance to the right and left from the center of front and rear panel. And, the optimum location and pattern of hand hole were a short distance to the top from the center of both side panels, and modified shape to increase the radius of curvature of both side in horizontal oblong. In general, the optimum pattern and location of both the ventilating hole and hand hole based on the FEM analysis were well verified by experimental investigation. It is suggested that decrease in compressive strength of the box could be minimized in the same ventilating hole area under the condition of the length of major axis of ventilating hole is less than 1/4 of box length, the ratio of minor axis/major axis is 113.5∼l/2.5, and number of the ventilating holes is even and symmetrical.