The purpose of this study was to evaluate prognosis of simultaneous implantation using maxillary sinus graft. A total of thirty eight patients who visited the LivingWell dental hospital, Ilsan. between March 2003 and August 2005 was included in this study, twenty five males and thirteen females. Ages ranged between 16 and 67 with a mean of 45. A total of 83 implants were inserted. The number of inserted implants per patient ranged between 1 and 6. Sinus graft procedure carried out to 28 patients in one maxillary sinus and 18 patients in both maxillary sinus. In all cases the implants could be placed at the same time of the grafting procedure. Used grafting material was autogenous bone. Bone was harvested from Iliac bone or mandibular ramus with a trephine bur and round bur. Initial bone heights at the implant sites, as measured on panorama, were under 7mm. Several Implants were used(HA Coated Implant, Absorbable CaP coated Implant, blasted surface Implant etc). HA coated implant(Taper Screw Vent) was the majority of Implant. Implant with a diameter of 3.7mm and a length of 13mm were mainly placed. A total of 2 implants failed. The failed two implants were blasted surface implant (Neoplant, Neobiotech, Korea) and were experienced Schneiderian membrane perforation. But this failed site was replaced by using HA coated implant (TSV, Zimmer, USA) Perforation of the maxillary sinus membrane were observed in 8 case. Perforation in the maxillary sinus membrane were sealed with absorbable membrane or sutured with 4-0 Vicryl. But none of the patients were experienced maxillary sinus complication. It is concluded that Simultaneous Implantation using Maxillary sinus graft guarantee very high success rate. Specially, HA coated implant & absorbable CaP coated implant were showed the osseo-integration in all cases. However additional clinical studys are needed about the interaction of membrane perforation and osseointegration