This study was performed to develop a scale of maternal conflict based on already established scales and the literature review. The major purpose of this study was to develop a scale of which contains difficulties which mother can feel to rearing her child and can be applied to mothers at home or employed mothers. 68 items were developed. For content validity test, the items were examined by 7 experts panel with Likert 4 scale. The 39 items were selected as high validity from 86% of the experts. The item number of each area and the misunderstanding words were corrected by advices of experts. 10 mothers again examined 39 items in order to correct the misunderstanding words and the long sentences. For reliability and factor analysis of 39 items, 496 mothers participated. 34 items were chosen because 5 items that corrected item-total correlation coefficient were lower than 0.2 were excluded by the result of reliability analysis. Factor analysis was done with 34items. 6 factors were classified higher than eigen value 1.0, 28 items were chosen because 6 items that factor loadings were lower than 0.4 were excluded. These factors were named as employment and caring for child(6 items), child education(5 items), support system for caring for child(4 items), interaction with mother and child(4 items), view of maternal role(5 items) and me as human being(4 items). Reliability analysis was done with 28 items. 1 item(36 number of factor 1) was excluded because corrected item-total correlation coefficient were lower than 0.2. Therefore, 27 items were chosen. Maternal Conflict Scale was contained 27 items. The corrected item-total correlation coefficient of 27 items were ranged from .2345 to .5240 and Cronbach alpha coefficient of those was .8207 by the results of reliability analysis. It can be evaluated that this scale had a high validity and reliability because of passing through an objective process of test.