Recently, studies about application of magnesium alloy sheet to automotive bodies are on the increase. For application to automotive bodies, researches about characteristics of resistance spot welding of magnesium alloy sheet are essential. Electrode life of resistance spot welding of magnesium alloy is very short due to sticking of magnesium alloy to copper alloy electrode. To increase electrode life, most effective method is inserting cover plate between electrode and magnesium sheet. But application of cover plate to actual process is difficult and decreases welding productivity. Process tape supplied automatically as cover plate can minimize lose of productivity and increase welding quality. In this study, resistance spot welding of magnesium alloy is carried out with applying process tape. Acceptable welding current region according to electrode force and welding time is determined.