Recently business reengineering is the most attractive management reforming skill. Many of the Korean firms are paying attention to business reengineering and many of them have initiated it. The major purposes of this study are; (1) to investigate the relationship between each variable and success or failure of business reengineering, and (2) to examine interaction effects of measurement and performation variables. Two hundred eighteen questionaires were used for analysis. In order to throughout studies that I executed earlier. To look for dependence of critical success factors on analysis was performed to examine patterns between measurement and performance variables. In conclusion, the hypothesized relationships in the research model are supported by the empirical findings of this study. Additionally it is possible to establish theoretical reference system on the basis of critical success factors.