Elastic-plastic fracture toughness J$_{IC}$ can be used as an effective design criterion in elastic plastic fracture mechanics. In the J$_{IC}$ test methods approved by ASTM and JSME, there are discrepancies such as the definition of J$_{IC}$, the slope of the blunting line, curve fitting method and the measurement of crack extension etc. The objective of this paper is to evaluate the effect of these discrepancies on the determination of J$_{IC}$ values. Fracture toughness tests were performed on A516, SA508 and SCM415 steels, and test results were analyzed according to ASTM E 813-81, ASTM E 813-87 and JSME S 001-1981. Results showed significant differences depending on the analysis methods. Therefore, a conversion equation between two ASTM methods was proposed, and the conversion error was within acceptable range(less then 8.5%)en 8.5%)