In order to recognize thermal efficiency and power improvement in case that diesel cycle is turned into diesel-atkinson cycle, the fuel-air diesel-atkinson cycle considered gas exchange process is analyzed non-dimensionally and thermodynamically. As a result, in case of diesel-atkinson cycle, as expansion ratio is increased, thermal efficiency and mean effective pressure is increased and it has maximum value at Rec=1. When diesel cycle is turned into diesel-atkinson cycle by late intake valve closing timing, thermal efficiency and power is decreased because of the decline of effective compression ratio and intake airflow, but it could be compensated by increase of compression ratio or super-charged. In case compression ratio is compensated, Rec appears 1 around 100$^{circ}$ ABDC, and it is expected that thermal efficiency is enhanced by 14.3% compared with conventional diesel cycle. In case compression ratio and intake airflow are compensated simultaneously, super-charged pressure is demanded 2.06bar at Rec=1 and it is more efficient when only compression ratio is compensated in the view point of thermal efficiency.