This study was conducted for developing the emission factors of nitrogen oxide(NOx) and carbon monoxide (CO) from the combustion boilers burning liquefied natural gas (LNG). These emission factors were compared with those of U.S. EPA and European Environment Agency (EEA). NOx and CO concentration in the flow gas were measured using Kane-May, KM9106 and Thermo Environmental Instruments Inc., 42C-HL. Measurement were conducted at thirty industrial and commercial LNG boilers. Emission factors were calculated on the basis of fuel consumption (kg-pollutant/㎥-fuel burned). NOx concentration at industrial boiler was 14~125 ppm and it was measured as 35~125 ppm at commercial boiler. NOx emission factors of industrial boiler and commercial boiler were 1.84kg/$m^3$ and 2.09kg/$m^3$, respectively. NOx emission factor of commercial boiler was higher than that of industrial boiler. The NOx emission factors estimated in this study were lower than those of U.S. EPA and higher than those of EEA. Average CO emission factor of industrial boiler was 0.65 kg/$m^3$ and at commercial boiler it was 0.70kg/$m^3$, CO emission factor at industrial boiler was lower than that at commercial boiler.