This is a comparative structural analysis for a steel roof LNG storage tank that has some advantages relatively in designing larger scale tanks and construction cost, etc. compared with a conventional concrete roof LNG storage tank as the capacity of LNG storage tanks is bigger. Structural analysis was performed on a 200,000$k{ell}$ steel roof LNG storage tank and a concrete of the same capacity in condition of three critical load combination cases, a normal operation, a LNG spillage and seismic case by using finite element method. And comparative structural safety evaluation was carried out by using strength ratio in places of concrete wall, foundation and roof with a quantitative method.