For the purpose of the comparative environmental estimation of the incineration processes for domestic wastes, environmental impacts for several incineration processes for one ton of domestic wastes have been estimated by employing life cycle assessment as the environmental impact assessment method. The scheme of minimum production of environmental pollutants has been considered for three different incineration processes. The evaluation for latent influence on environment was carried out by using CML(Center of Environmental Science) method which was developed by University of Leyden in Netherlands based on the equivalency factor suggested by Korea Accreditation Board. The result of life cycle assessment has showed that the total cost analysis according to the amount of incinerating waste was dependent on the operating conditions of incineration process. In addition, the annual running cost for the incineration of one ton of wastes was estimated to be negatively dependent on the amount of wastes. The degree of environmental pollution was mainly due to the kinds of the wastes rather than by the amount of wastes.