Although MARC can define the detail cataloguing data, it has complex structures and frameworks to represent bibliographic information. On account of these idiosyncratic features of MARC, XML DTD or RDF/S that supports simple hierarchy of conceptual vocabularies cannot capture MARC formalism effectively. This study implements bibliographic ontology by means of abstracting conceptual relationships between bibliographic vocabularies of MARC. The bibliographic ontology is formalized with OWL that can represent the logical relations between conceptual elements and specify cardinality and property value restrictions. The bibliographic ontology in this study will provide metadata for cataloguing data and resolve compatibility problems between cataloguing systems. And it can also contribute the development of next generation bibliographic information system using semantic Web services.