Government evaluate annually a performance of government's R&D(Research & Development) and decide a budget and progress. So, a performance target setting of R&D is very important at the planning, The basic performance target setting of railroad R&D is clear. However, a scientific and technological performance target setting of railroad R&D is very difficult and a reasonable level of it can not be judged. Therefore, this study will suggest a solution for a scientific and technological performance target setting of railroad R&D through regression analysis of successfully finished railroad R&D, after judging a reasonability of a scientific and technological performance through comparing railroad R&D with the other R&D.