This study investigated the hazard analysis of ready-to-eat sandwiches sold in various establishments. Sandwich samples were collected from convenience stores, discount stores, sandwich chain stores, bakery shops, fast-food chain stores, and food service operations located in Daegu and Gyeongbuk. Out of 174 samples, 18 (10.3%) contained coagulase positive staphylococci with counts ranging from 0.30 to 4.08 log CFU/g. There was significant seasonal difference in Staphylococcus aureus isolation; the average count in summer (3.24 log CFU/g) was 3 times higher than that of winter (1.10 log CFU/g) (P<0.001). According to the microbiological guidelines of PHLS for ready-to-eat foods, 95.4% of the samples were acceptable. As a result of enterotoxin producing experimental data ($35^{circ}C$, pH 5.8, NaCl 0.5%), enterotoxin was not produced in a sandwich until Staphylococcus aureus increased to a level greater than 4.95 log CFU/g. This microbiological hazard analysis data could be applied to future studies on quantitative risk assessment of ready-to-eat foods.