The purpose of this study is to research on the distribution and correlation of population, industrial employees and highest land value of Seoul. The followings are result of the study. First, the population of Seoul City in 2012 decreased by 0.3%, compared with that in 1996. While the population of Gangbuk decreased, that of Gangnam increased. Second, the number of industrial employees showed larger gap than population, and it showed larger regional gap on producer service. Third, Jung-gu in Gangbuk had the highest land value among commercial areas of Seoul, but there was no significant gap between Gangbuk(Jung-gu and Jongro-gu) and Gangnam(Seocho-gu and Gangnam-gu). Fourth, in the average of the highest land value of residential area of Seoul City, Gangnam was more expensive, because of facilities and living conditions of Gangbuk and Gangnam is big difference. Fifth, the regional gap of the highest land value and the lowest land value of Seoul City is commercial areas larger than residential area. Finally, there was no correlation between the distribution of population and land value, between the increase of population and that of land value, but there was positive correlation between the distribution of industrial employees and the highest land value of commercial area and residential area of Seoul City.