The purpose of this study was to evaluate the effects of barley cultivars (Saessalbori, Saechalssalbori and Huinchalssalbori) and different milling recovery (95%, 85% and 75%) on quality characteristics of barley Makgeolli. The content of moisture, ash, crude protein, and crude fat in barley seeds were reduced with decreasing milling recovery. The qualities of barley Makgeolli were also significantly affected by the milling recovery. Decreasing milling recovery of all cultivars resulted to increase in total sugar content and reducing sugar content but decrease in pH while alcohol content and total acidity were not significantly affected. Moreover, the lightness and yellowness of barley Makgeolli increased by milling while its redness decreased. The sensory evaluation showed that the consumer preference for barley Makgeolli increased at the lowest milling recovery (75%). The results of this study suggest that the milling recovery and cultivar of barley were important factors to improve the taste and color of barley Makgeolli.