The damage aspects of soybean by common cutworm, Spodoptera litura (Fabricius) (Lepidoptera: Noctuidae) at different larval density and different growth stage of soybean were studied in soybean field. The percent yield reduction(Y) of soybean infested by different densities of S. litura (X, no. of larvae/plant) under outdoor conditions for a three week period were estimated by the following equations: (1) Y = 1.655X - 6.025 (R² = 0.952) for the R1 (flowering stage), (2) Y = 0.725X - 0.475 (R² = 0.986) for the R3 (beginning pod stage), and (3) Y=0.635X - 1.325 (R² = 0.986) for the R5 (beginning seed stage). Based on the relationships between the densities of S. litura larvae and the yield index of soybean, the number of larvae (2nd-3rd instar) which caused 5% loss of yield (Tolerable injury level) was estimated to as approximately 6.7 for the R1, 7.5 for the R3, and 10.0 per plant for the R5, respectively. Average soybean leaf areas consumed by 1st, 2nd, 3rd, 4th, 5th and 6th larvae of Spodoptera litura during 24 hr at 28℃ was 0.3, 0.7, 2.6, 4.0, 20.1, and 55.8 ㎠, respectively.