This study examined the effectiveness of ammonia percolation pretreatment of wheat straw for ethanol production. Ground wheat straw at a 10% (w/v) loading was pretreated with a 15% (v/v) ammonia solution. The experiments were performed at treatment temperature of $50sim170^{circ}C$ and residence time of 10~150 min. The solids treated with the ammonia solution showed high lignin degradation and sugar availability. The pretreated wheat straw was hydrolyzed by a cellulase complex (NS50013) and $eta$-glucosidase (NS50010) at $45^{circ}C$. After saccharification, Saccharomyces cerevisiae was added for fermentation. The incubator was rotated at 120 rpm at $35^{circ}C$. As a result of the pretreatment, the delignification efficiency was > 70% ($170^{circ}C$, 30 min) and temperature was found to be a significant factor in the removal of lignin than the reaction time. In addition, the saccharification results showed an enzymatic digestibility of > 90% when 40 FPU/g cellulose was used. The ethanol concentration reached 24.15 g/L in 24 h. This paper reports a total process for bioethanol production from agricultural biomass and an efficient pretreatment of lignocellulosic material.