This study was carried out to investigate the effect of organic content level on ultimate methane potential and anaerobic biodegradability of substrate by biochemical methane potential assay. Three organic matters (whole sludge and liquid and solid fraction of sludge) of the same origin, which had different organic contents, were fermented at the batch anaerobic reactor for 70 days. Ultimate methane potential and anaerobic biodegradability were determined by the terms of volatile solid (VS) and chemical oxygen demand (COD). Volatile solid contents of whole sludge and solid and liquid fraction of sludge were 2.4, 18.8, and 0.2% and COD were 5.3, 30.4, and 0.5%, respectively. Ultimate methane potentials ($B_u$-COD) and anaerobic biodegradability ($D_{VS}$) determined by VS content were $0.5Nm^3kg^{-1}-VS_{added}$, 76.3% for whole sludge, $0.5Nm^3kg^{-1}-VS_{added}$, 76.3% for the liquid fraction of sludge, and $0.6Nm^3kg^{-1}-VS_{added}$, 77.0% for the solid fraction of sludge. Ultimate methane potentials ($B_u$-COD) and anaerobic biodegradability ($D_{COD}$) determined by COD were $0.2Nm^3kg^{-1}-COD_{added}$, 73.4% for whole sludge, $0.2Nm^3kg^{-1}-VS_{added}$, 74.0% for the liquid fraction of sludge, and $0.33Nm^3kg^{-1}-COD_{added}$, 99.1% for the solid fraction of sludge. In conclusion, ultimate methane potential and anaerobic biodegradability given by the VS term showed more reasonable results because COD might be underestimated by the interference of $NH_4{^+}$ in the case of highly concentrated organic material.