The purpose of this study is to establish a theory about the necessary structure for knitwear design, and to propose it with the practical data through the actual development of a high value added knit structure. For this study, the market was conducted along with literature reviews on the existing studies and the relevant books about knit structures. The market research aimed at the products released in the spring/summer and fall/winter seasons of 2012-2013, focusing on brand for middle aged women. The utilization of the structure by item and the characteristics of knit design were studied. The research was conducted on S/S products in May and July, and F/W products in October and December. As a result of the market research, it was shown that the lightweight structures with permeability such as plain, lace, links and links, this is repeated and rib structure were frequently utilized during the S/S season, while double structures with good shape stability were greatly utilized during the F/W season. Also, during the F/W season, a cable structure and tubular jacquard that emphasized the volume or cubic effect were frequently used, and there were many jacquard structures where a change of color sense and motive were added. Concerning the knit structures development, the researcher designed the knit structure at the actual production site of the knit fashion. A total of 5 pieces of knit structures were developed by asking a professional for programming and knitting. To the developed structures, the study added a multi-gauged effect, herringbone transformation effect, 3-dimensional surface effect, color effects, geometric patterns, lace penetration effect, and soft surface effect in a water-drop shape. In addition, the structures had differences in the added values by mixing various structures and diversely expressing color sense on the knitting line. This study proposes the direction for 21st century knitwear product design, through the development of a high value added knit structure.