High temperature and pressure valves in power plant have been used for fluid flowing and leakage occurred owing to valve internal damage such as disc wear, crack and inserting of foreign objects etc. in these valves. Recently, multi-measuring technique applied both ultrasonic and acoustic method have been used for evaluation of valve internal leakage in order to raise measurement reliability. Therefore, we have performed various leakage tests using ultrasonic and acoustic measuring system and acquired leakage data for the various leakage conditions. In this study, we developed the estimation method of regression model through leakage data, and expectation method for valve opening ratio, which is directly proportion to leakage rate, using the established estimation model from the measured data, valve size and fluid pressure so as to enhance data reliability. As a result of this study, it was founded that expectation method of leakage rate by statistical analysis method is appropriate to valve leakage evaluation.