The purpose of this article is to analyze for what is meaning of the new sociology of education in the developmental process of sociology of education, what perspective does it have, what is the epistemological base of it, how does it able to overcome the limit and a feeling of helplessness of schooling due to the macro approach like as structural functional theory and conflict theory. Sociology of education has the second turning point of the academic development. First is the settlement of sociology of education as a science. This means the change in research method from the pragmatism for solving educational and social problem to the objective and value-free analysis to existing condition of education. Second is the appearance of new sociology of education. New sociology of education is concerned about educational knowledge, which involved in curriculum, pedagogy, and evaluation, neglected in the research of sociology of education so far. It brings up research question about how the curriculum, teacher and student are organized and constructed. This means the change of the paradigm of sociology of education. The dominant legitimizing categories of educationalists is not treated as absolute. It is regarded as the social contruction of realities which is formed in the particular institutional contexts. As Young urges, existing categories that parents, teachers, children, and many researchers distinguish home from school, learning from playing, academic from non-academic , and able or bright from dull or stupid must be conceived of as socially constructed with some in a position to impose their constructions of meaning on others. This approach makes to alter the nature of study of sociology of education. The criteria of construction and organization of curriculum and student was taken for granted, but new sociology of education do not take for granted it. It is not absolute but relative. This is the subversion of absolution and the revolution of paradigm. New sociology of education intends to analyze the social meaning covered with the world of common sense over the ideology. It is to make clear the power of the dominant group which is affecting the selective tradition of educational knowledge and deciding upon the organization and the distribution of it. Educational knowledge is the means of cultural transmission controlled socially and the process of political selection. New sociology of education is the same context with conflict theory in the point of view taking the critical perspective to the structural functional theory with the equilibrium paradigm. But new sociology of education critizes that conflict theory also does not get rid of the structural functional frame and the level of normative ideology. New sociology of education has the epistemological basis of the sociology of knowledge, phenomenology, historism, and neo-marxism. New sociology of education makes an offer the interpretative perspective on the study of the curriculum and the alternative to analyze the cause of educational inequality. Inequality of educational opportunity is mainly discussed in the dimension of individual or social structure. In the structural functional theory, it was interpreted in the deficit of ability of an individual and in the conflict theory, it was explained as a phenomenon reflected social inequality. Therefore, schooling was thought of a black box in the interpretation of educational inequality. But new sociology of education interprets that inequality of education mainly is caused by educational knowledge. Inequality of education is connoted in the selection, organization, and distribution of the educational knowledge already. Schooling is reproducing to the culture of dominant group of the society through the educational knowledge. This perspective of new sociology of education proffers the possibility to overcome the limit 'and the helplessness of schooling on the inequality of education. New sociology of education is concerned about the process of selection and exclusion of the educational knowledge by the power in order to pursue liberation of human and social justice. It is a theory orienting the society which attains social control equally.