A lot of burial sites for the disposal of the contagious livestock slaughtered by foot and mouth disease were constructed in a short time for preventing the rapid spread of the virus. More than 4,700 carcass burial sites were constructed in 2011. Approximately 7 million poultry and 3.5 million livestock including head of cattle and swine were buried in farm land. However, the available cost data for a burial site was not provided. This study was to performed in order to understand the economic issues related to carcass burial disposal. The data from a local government was analyzed and the assumption data web based was constructed to evaluate the cost for constructing a carcass burial. The results showed that the local government paid KRW 5,386 for the burial disposal of a mortality (swine). It was estimated that the cost could be reduced through an appropriate measures.