Fees for medical insurance services in Korea has not being been set based on service costing. Recently in the USA, fees for physican services are determined by developing and applying Resoure Based Relative Value Scales (RBRVS). This study attempts to develop relative value scales for personal factors of rehabilitative and physical therapeutic services. The personal factors were classified into four categories as having been done in the USA;service time, treatment technology and physical efforts, mental efforts and judgement, and stress. Input factors were measured using Magnitude Estimation Method (MEM), and relative value units were calculated for each of twenty eight rehabilitative and physical therapeutic services. Results show that service time surveyed differs from that provided in the public fee schedules in 24 services; the three personal factors but the service time are highly correlated; the physical therapists hold treatment technology and physical efforts to be the most important factor in setting the for services; and that relative values developed for noninsurance services such as Silver Spike Electrode (SSP) and Proprioceptive Neuromuscular Facilitation (PNF) are higher than those of similar insurance services. The policy implications and measures for improvement for the above findings were suggested respectively.