1. Problems Intellectual abilities have been studied through differential approach, cognitive approach and developmental approach. Differential approach, focusing on the study of individual differences in intellectual abilities on the basis of test scores, did not clarify the process through which the results are produced. Cognitive approach, criticizing the faults of differential approach, put emphasis on the process through which the results come. It is generally said that information processing theory is the wellknown theory among the cognitive approaches. Proponents of this theory insist that cognitive processes for solving task differ according to their attributes. Advocates of developmental approach, on the other hand, say that intellectual abilities develop with age increases. Little attempts have been made, however, to integrate these three approaches. Therefore, for the purpose of overall understanding of the cognition of human being, clarification of relationships among those is absolutely needed in the solving process of cognitive tasks. 2. Hypothesises Most of researches on GA (Geometric Analogy) in information processing perspective on cognition have given great emphasis on the general process relevant to GAT (Geometric Analogy Tests). More recently, the studies on individual difference in the general proces of cognition were performed by some information processing theorists. However, these studies concentrated only the effect of quantitative attributes of GAT, but not qualitative attributes. This study conceptualized the constructive formation of quantitative and qualitative attributes of GAT as information structure. According to developmental approach, on the other hand, cognitive development means the qualitative transformation of cognitive structure. In this study, cognitive structure was conceptualized as “How to Think”. In order to solve GAT, cognitive structure for formal operation should be developed. Therefore, this research was conducted to clarify the effects of interaction between information structure related to GAT and cognitive structure of human being, and consequently the hypotheses to be investigated are as follows: 1) The more complicated the information structure is, the more difficult the solution of the GAT will be. 2) The extent of effect of information structure on the achievement will be differ with level of the formal operational abilities. 3. Research methods In order to testify the hypotheses proposed, the following instruments were used: 1) GAT (Geometric Analogy Test): This test was developed by this researcher on the basis of various theories in this field. 2) FOAT (Formal Operational Abilities Test): This test used in this research was translated from that originally developed by Duszynska. Subjects were 500 and they were sampled from fifth grade in the primary schools to third grade in the middle schools. For sampling, stratified random sampling method was adopted. 4. Findings All hypothesises were confirmed affirmatively except that on the effects of numbers of geometric figures used. Therefore, the followings can be suggested; for the construction of GAT, the kinds and the numbers of geometric figures and transformation should be selected differently according to the level of formal operational abilities of testees.