The purpose of this study was to investigate replacing possibility of sucrose by sugar alcohols and to establish the optimum formula for the development of sugar cookies. The characteristics of sugar cookies prepared with xylitol, maltitol, lactitol, isomalt substituted for 35, 50, 75, 100% of sucrose were examined through physical measurement and sensory evaluation. The spread ratio of cookies containing sugar alcohols except xylitol was superior to that of control cookies(sucrose 100%) and the use of lactitol increased the spread ratio of cookies. The specific gravity of cookies containing sugar alcohols except xylitol was lower than that of control cookies. Therefore spread ratio was in inverse proportion to specific gravity. As the proportion of sugar alcohols increased in cookie formula, surface color of cookies was getting lighter than that of control cookies. Especially cookies containing xylitol, maltitol was getting lighter as the levels of replacement increased. Overall quality of cookies with sugar alcohols containing sensory analysis was superior to that of control cookies.