Power system fault analysis has been based on symmetrical component method, which describes power system elements by positive, negative and zero sequence impedance. Obtaining accurate line impedances as possible are very important for estimating fault current magnitude and setting distance relay accurately. Especially, accurate calculation of zero sequence impedance is important because most of transmission line faults are line-to-ground faults, not balanced three-phase fault. Since KEPCO has started measuring of transmission line impedance at 2005, it has been revealed that the measured and calculated line impedances are well agreed within reasonable accuracy. In case of underground transmission lines, however, large discrepancies in zero sequence impedance were observed occasionally. Since zero sequence impedance is an important input data for distance relay to locate faulted point correctly, it is urgently required to analyze, detect and consider countermeasures to the source of these discrepancies. In this paper, development of pre/post processor to ATP (Alternative Transient Program) version of EMTP (Electro-Magnetic Transient Program) for sequence impedance calculation was described. With the developed processor ATP-cable, effects of ground resistance and ECC (Earth Continuity Conductor) on sequence impedance were analyzed.