This paper suggests an integrated method based on concept ascension and attribute reduction for efficient induction of decision rules from a large database. We study an automatic scheme to generate concept trees by a clustering technique, a method for generalizing databases by the concept ascension technique, an optimal reduction method by means of attributes reduction using the sibmificance of attributes, and an efficient way of reduction of attribute values applying the discernible matrix and functions. The method can be used for the decision making tasks such as an investment planning or price evaluation, the construction of knowledge bases for diagnosis of defects or medical diagnosis, data analysis such as marketing or experimental data, information retrieval for high level inquiries, and so on.