This study aims to produce the threshold values of 12 specified offensive odor substances based on the 3 point comparison method instead of the 2 point comparison method of ASTM or CEN. As a result, the threshold values of individual odor substances, including Methyl mercaptane, Hydrogen sulfide, Trimethylamine, and I-Valeraldehyde ranged between 0.0001∼0.001ppm, while the values of Styrene and Ammonia were relatively higher than of other substances at 1.8ppm and 0.04 ppm respectively. The threshold values of the 12 specified odor substances were compared in Korea and overseas, which showed that the characteristics of olfactory response varied by substance and nation. When it comes to acetaldehyde or hydrogen sulfide, western countries, including the United States, tended to quite insensible compared to Koreans. Japanese people were more sensitive in the 12 specified odor substances than Koreans in general, suggesting that it is not only because of its olfactory ability, but because of the calculation method that produces Japan‘s dilution threshold values approximately 1.5 times as high as Korea"s.