This study was conducted to develope a fertilizer-soil incorporation band tiller for the walking cultivator. Because the mixing of soil and fertilizer in the furrow of dry-field has been done manually, several time, heavy labor and much man power were required for the job. This rotary type implement is developed to substitute this manual operation for soil-fertilizer incorporation. The results of this study are summarized as follows : 1) This implement was composed of tilling device, fertilizer application device, frame and tail wheel device. 2) The revolution of driving wheel was $11~28;rpm$, that of application roller was $13~14;rpm$ the application rate range per revolution of driving wheel was $4.43~11.80;g$g and the application rate range by the working speed and the opening quantity was $84.12~557.20;g/min$. 3) The adequate working speed was $0.20~0.40;m/s$ and the required minimum width of open furrow was 250 mm.