The relationships between subjective symptoms of toluene exposed workers and concentration of their urinary excretion of hippuric acid were investigated. The exposed groups of 146 workers exposed to toluene and the control groups of 47 workers have never been exposed to toluene in Ulsan area were selected and studied. Hippuric acid was measured by HPLC, and counts of blood cells and liver function test were also performed. The mean value of urinary hippuric acid concentration of the control group was 0.322(±0.267) g/L, while that of the exposed group was 1.260(±0.395) g/L. As the concentration of hippuric acid had statistical proximity in 0.1% level, WBC, GOT, and GPT didn't have any proximity(P>0.05). The exposed group showed lower level of leucocyte counts 6522.40(1710.3) than the control group 6891.50(1483.7). The exposed group showed higher level of GOT(25.75), GPT(27.09) than GOT(23.75), GPT(25.21) of the control group. Dried skin was the highest complained symptom of toluene exposed workers, the second strained eye, the third poor auditory function, and the fourth was headache.