In ordo. to establish cataloging procedures for non-book materials(NBM), library has In make policy decisions which will apply to all materials. This study explores problem areas in bibliographic control and descriptive cataloging for NBM and issues to be decided in cataloging policy for NBM are presented. Recently proposed KORMARC Rules for Descriptive Cataloging, NBM is looked into and compared with AACR2R and some problems to be considered for revising are suggested. Principle and tools needed for subject analysis of NBM are discussed and special issues of subject analysis for NBM are presented.