This study was conducted to provide the basic information to know reasonable method for the removal and treatment of municipal solid wastes(MSWs). MSWs four different sources(apartment, residence, commerce, office/industry) in Daegu city were collected, and bulk density, physical composition, moisture, combustible, ash, elements and heating values were investigated. The values of bulk density were at range of 0.30～0.41ton/m3. The percentages of foods, papers, vinyls/plastics, textiles, rubbers/leathers, metals and glasses/ceramics of wet muncipal solid wastes from three sources except office/industry were at range of 27.3～46.4%, 21.2～38.4%, 10.3～11.9%, 3.8～5.2%, 0.5～1.7%, 6.9～8.7% and 1.9～2.6% respectively. The percentages of papers, foods, vinyls/plastics, textiles, rubbers/leathers, metals and glasses/ceramics of dry muncipal solid wastes from three sources except office/industry were at range of 21.1～40.4%, 14.2～30.1%, 15.2～17.8%, 4.0～6.0%, 0.9～2.8%, 12.2～14.1% and 3.1～3.7% respectively. The moisture contents of foods, woods, textiles and papers in wastes were at range of 65.7～76.2%, 34.6～50.0%, 22.2～44.8 and 30.6～44.4% respectively. The carbon contents of vinyls/plastics, rubbers/leathers, textiles, woods, papers and foods in wastes were at range of 75.88～79.87%, 58.24～70.74%, 45.23～51.63%, 42.29～45.58%, 40.19～48.4% and 25.86～36.25% respectively. The low heating values of foods, papers, woods, textiles, rubbers/leathers and vinyls/plastics by Dulong's law were at range of 178～1,353kcal/kg, 770～1,660kcal/kg, 995～1,629kcal/kg, 2,133～2,432kcal/kg, 4,200～7,275 kcal/kg and 6,384～8,722kcal/kg respectively, and the high heating values of them were at range of 782～2,056 kcal/kg, 2,459～3,314kcal/kg, 3,056～3,592kcal/kg, 4,381～5,087kcal/kg, 5,005～8,066kcal/kg and 10,032～10,739 kcal/kg respectively.