In this paper, theoretical efficiencies of Korean and Japanese determination methods for dilution factors of odor samples were considered. The Korean official method points out over 5 persons but the Japanese over 6 as assessors, and 6-4 selection and 2 bags comparison methods, being used mainly in Japan as simplified of the official method, describe over 2 persons. The Korean method practices 10-dilution as starting factor in case of low odor concentrations and 300-dilution in high concentrations. In Japan, the determination of low odor concentrations has been carried out from 10-dilution like Korean, but high concentrations start from 100-dilution, being allowed to be changeable of starting dilution. In two official methods, it has been in concord with each other that maximum and minimum threshold values should be excluded, but not calculation methods of average dilution value of each panelist, resulting in indicating that the final result of panelers" assessment of an odor sample in Japan has been about 1.8 times higher than that in Korea. Quantity of consumed bags for determination of dilution factor is expected to be about 1.8 times more in the Japanese than ill the Korean in case of low odor concentrations but almost same in high concentrations. And so in high concentrations, the Korean method is expected to be a bit more economical and effective than the Japanese, but not accurate in low concentrations.