The removals of organic matter, nitrogen and phosphate in wastewater were investigated with Sequencing Batch Reactor (SBR). Glucose and sodium acetate were Used for organic carbon source so as to know nutrient removal efficiency in proportion to MLSS concentration. In the case of glucose, the COD removal rate was $74\%,;41\%;and;66\%$ in MLSS 5000, 3000 and 1000, respectively. On equal terms, the BOD was $57\%,;21\%;and;38\%$, the T-N was $24\%,;13\%;and;44\%$, and the T-P was $12\%,;21\%;and;33\%$. As a result, the removal rate of organic materials showed the finest remove when MLSS was 5000, but the nutrient removal rate appeared as was best when MLSS was 1000. In the case of sodium acetate, the COD removal rate was $83\%,;81\%;and;86\%$ in MLSS 5000, 3000 and 1000, respectively. On equal terms, the BOD was appeared by $76\%,;82\%;and;92\%$, the T-N $57\%,;42\%;and;78\%$, and the T-P $48\%,;52\%;and;38\%$. As a result, organic and T-N removal rates were best when MLSS was 1000. But, the T-P removal rates were best when MLSS was 3000. Glucose was shown fast removal in reaction beginning, but screened by more efficient thing though sodium acetate removes organic matter, nitrogen and phosphate. Form of floc was ideal in all reactors regardless of carbon source and MLSS concentration. And its diameter was about $200~500{mu}m$.