This study aims to the influenced factor analysis of spinal cord independence measure(SCIM), on walking velocity, walking endurance, time up & go(TUG), and subject characteristics. The subject of this study were 12 persons with incomplete spinal cord injury(ASIA C, D). All subject ambulatory with or without an assistive device. All participants were assessed on SCIM(score), walking velocity(m/s), walking endurance(m) and TUG(s). The data were analyzed using independent t-test and stepwise multiple regression. The results revealed that no statistical difference was noted in subject characteristics among SCIM, walking velocity, walking endurance, TUG(p>0.5). The independence score, breathing-sphincter control and ambulation were important factors in TUG(31.4%). The results suggest that SCIM may be an inappropriate assessment tool to predict gait ability of patient with incomplete spinal cord injury. Further study about gait speed, gait endurance and TUG by change of SCIM is needed using to patient of incomplete spinal cord injury.