Purpose: The aim of this report is to investigate the efficacy of anorganic bovine bone xenograft(Bio-$Oss^{(R)}$) at maxillary sinus floor augmentation. Materials and methods: Two male patients who missed maxillary posterior teeth were included. They were performed maxillary sinus floor augmentation using anorganic bovine bone xenograft(Bio-$Oss^{(R)}$). After 10 or 13 months, the regenerated tissues were harvested using trephine drills with 2 or 4mm diameter and non-decalcified specimens were made. The specimens were examined histologically and histomorphometrically to investigate graft resorption and new bone formation. Results: Newly formed bone was in contact with Bio-$Oss^{(R)}$ particles directly without any gap between the bone and the particles. The proportions of newly formed bone were $23.4{sim}25.3%$ in patient 1(Pt.1) and 28.8% in patient 2(Pt.2). And the proportions of remained Bio-$Oss^{(R)}$ were $29.7{sim}30.2%$ in Pt.1 and 29.2% in Pt.2. The fixtures installed at augmented area showed good stability and the augmented bone height was maintained well. Conclusion: Anorganic bovine bone xenograft(Bio-$Oss^{(R)}$) has high osteoconductivity and helps new bone formation, so that it can be used in maxillary sinus floor augmentation.