The hazard analysis critical control point (HACCP) system was introduced to the Korean livestock slaughter and product processing business in 1997. Ice cream manufacturers focus on the sterilization process in order to reduce microorganism, so the HACCP-accredited ice cream manufacturers particularly set the sterilization process as critical control point (CCP). Therefore, the microbiological test results on the finished products can be considered as one of the indicators which show the level of microbiological control in the ice cream manufacturers. Accordingly, this study was carried out to examine if there is a meaningful difference in terms of the microbiological control level between the HACCP-accredited and non-accredited ice cream manufacturer groups by comparing aerobic plate count (APC) of ice creams. The mean of APC was 1.68 Log CFU/g in the HACCP-accredited ice cream manufacturer group and 2.59 Log CFU/g in the non-accredited ones respectively and there was a statistically significant difference (P<0.05). The test results suggest that the level of microbiological control in the HACCP-accredited ice cream manufactures is much higher than that of non-accredited ones.