This study was performed to determine the effect of the influent flow distribution ratio and hydraulic retention time(HRT) on removal of organic matter, nitrogen and phosphorus when domestic sewage was treated by the advanced step aeration(ASA) process. Results of the experiment for the determination of the optimum influent flow distribution ratio between the anaerobic reactor and the anoxic reactor showed BOD removal efficiencies of above 92.0% at all influent flow distribution ratios from 9:1 to 4:6. The highest T-N removal efficiency was 82.6% at the influent flow distribution ratio of 6:4. On the other hand, the highest T-P removal efficiency was 67.8% at the influent flow distribution ratio of 9:1. Considering both the T-N and T-P removal efficiencies, the influent distribution ratio of 6:4 was considered the optimum. Results of the experiment for the determination of the optimum HRT at the optimum influent flow distribution ratio of 6:4 revealed BOD removal efficiencies better than 92.7% at all HRTs from 12hr down to 6hr. The highest T-N and T-P removal efficiency were 82.6% and 59.5%, respectively both at the HRT of 8hr. In conclusion, the optimum influent flow distribution ratio and HRT for treatment of domestic sewage by the ASA process were determined to be 6:4 and 8hr, respectively.