Any failure of intake and exhaust valves of marine diesel engine must be regarded as serious, and any steps which can be taken to prevent such failure are desirable. The purposes of this study is to investigate and to analyse the failure causes of intake and exhaust valves for marine diesel engine during sea trial after completion of overhauling. In this study, to analyse the failure causes, we have carried out on board inspection, fractography test and discussion based on the specimen and repairing report provided by the ship owner. From the results of above inspection, test and discussion, it has been considered reasonable to conclude that the causes of damaged valves of the ship are as follow ; 1) During operation, the stick or seizure of valve spindle occurred and hence the movement of exhaust valve spindle was to be resisted and subsequently the engine was to be operated under an unappropriated valve timing and the exhaust valve sustained the repeated loads exceeding the fatigue strength of valve material. 2) By the loads above described, the fatigue fracture was initiated at the structural noncontinuous part of exhaust valve spindle, and then the valve head was finally fractured and dropped in the cylinder. 3) The fractured exhaust valve head impacted the intake valve at various direction to be bent or damaged.