The collection of $PM_{10}$ and $PM_{2.5}$ samples was made at Gosan site of Jeju Island. Their ionic compositions of both inorganic and organic phases were then analyzed to examine their acidification and neutralization characteristics in atmospheric aerosols. The mass concentrations of $PM_{10}$ and $PM_{2.5}$ at Gosan site were $37.6{pm}20.1$ and $22.9{pm}14.3{mu}g/m^3$, respectively, showing the content ratio of $PM_{2.5}$ to $PM_{10}$ as 61.0%. In the evaluation of ionic balance, the correlation coefficients (r) between the sums of cationic and anionic equivalent concentrations were excellent with 0.982 ($PM_{10}$) and 0.991 ($PM_{2.5}$). The concentration ratios of $PM_{2.5}/PM_{10}$ derived for nss-$SO_4^{2-}$, $NO_3^-$, and $NH_4^+$ were 0.94, 0.56, and 1.02, respectively, indicating the relative dominance of fine fractions. The acidifying capacity of inorganic anions ($SO_4^{2-}$ and $NO_3^-$) in $PM_{10}$ and $PM_{2.5}$ were 96.5% and 97.3%, while those of organic anions ($HCOO^-$ and $CH_3COO^-$) in each fraction were 2.9% and 2.0%, respectively. On the other hand, the neutralizing capacity of $PM_{10}$ and $PM_{2.5}$ by $NH_3$ were 72.8% and 82.3%, while their $CaCO_3$ counter parts were 22.5% and 13.3%, respectively.