Effect of Rolling factor on the growth and thatch accumulation in tall fescue was studied from the viewpoint of estimate the rolling factor to obtain the highest values of growth characters and analysis of thatch accumulation. Rolling factors were 1.82, 3.33, 4.29 and 4.85, respectively. The results are may he summarized as follows ; 1. Rolling factor was affected to obstructive on the growth of tall fescue. Thus, the rolling factor ( RF) had significant negative correlated with the dry weight of plant ( DW ), leaf weight (LW), stem weight (SW), dry weight of thatch (Th), number of tillers (NT) and C / F ratio. 2. Rolling factor of 1.82 was an adequate rolling factor for the growth. 3. The dry weight of thatch(Th) had significant positive correlated with DW, LW, and NT, but negative correlated with the dry weight of thatch per a tiller ( th / NT). 4. Thatch accumulation system can be shown in following diagram. yield compnents - DW ~ Th - Rf (LW, SW, NT, C/F) th/NT 5. The dry weight of thatch per a tiller(th / NT) was a concerning factor for the losses of thatch.