In order to examine the relation between the best suited work load, production and occurrence rate of defective goods under the specified equipments and workers of sewing, the average monthly production and occurrence rate of defective goods for five years from 1980 to 1984 were investigated. By means of result analysis of variance, the following results were obtained. There was no interaction between number of workers and occurrence rate of defective goods. An increase of production had connection with number of workers and optimum number of workers in the facilities of this study was about 60 persons.