In an attempt to evaluate the quality of food by sensory testing, the difference testing for commercial milk was conducted by selected members of a sensory panel. The results were summarized as follows: 1. Sensory panel of 40 persons were selected by the general basis of selection of panel members, by sensitivity test for primary taste, and by discriminatory ability test and trained to have normal abilities on the sensory testing for the quality of milk. 2. As a result of sensitivity test for 4 primary tastes by panel members, the solution concentration of salt, sour, bitter and sweet for which average recognition threshold was located were 0.0128 M sodium chloride, 0.0008 M citric acid, 0.0016 M caffeine and 0.0256 M sucrose, respectively. 3. As results of difference test of single stimuli, paired comparison test, duo-trio test and triangle test, a significant difference was recognized at higher level than the 1% among the samples of commercial milk produced by 5 companies.