After 1970s, because of an increasing peoples for higher education and graduate school-oriented education system, quantities of thesis were produced for short term and they began to be an important part of gift materials in university libraries. As an unpublished documents, thesis is narrow in subject, deep in content, irregular is page, incomplete in binding and produce limited-edition during short time simultaneously at most institutions. So most libraries are in difficulties for acquisition processing and circulation. Because of an increasing number of thesis will be produce and cutback of budget, shortage of staff, library service for user will be difficult and rational and efficient management is absolutely essential to library. In form and content, thesis is in distinction with other library materials, they must be handler as an independent item and library will seek an a n.0, ppropriate processing and using method of them. Analysis and synthesis of this study are summarized as follows. 1. In acquisition of thesis, it is desirable that they has an independent accession book with a simplified processing procedure and the binding of them is desirable together with subject field(major or department) by institutions. 2. In classification and cataloging of thesis, it is rational that library use the same classification scheme as other materials and expand in details. Simplified catalog will be reduce the time and/or personnel problem than using the traditional KCR or AACR. 3. As an retrieval tool, author, title, shelf and subject catalog must be prepared in thesis room. Index of thesis will be available for retrieval with the trend of union list and Korean periodicals index (National Assembly Library, Republic of Korea) must include the thesis. 4. Because of the nature and characteristics of thesis, library has to equip an independent room and open stack for the a n.0, ppropriate retrieval and frequent use. Qualified librarian must serve for the efficient circulation service.