Acetanilide is a High Production Volume Chemical, which is produced about 2,300 tons/year in Korea as of 1998 survey. Most is used as an intermediate for synthesis of pharmaceuticals and dyes and the chemical is one of seven chemicals of which human and environmental risks are being assessed by National Institute of Environmental Research under the frame of OECD SIDS program. The chemical is water soluble (4 g/1 at 20$^{C}$) and readily biodegradable (68.7％). Partition coefficiency (Log Pow) is 1.16 at 23$^{C}$ so that the chemical has a low potential for bioaccumulation. The acute toxicities of algae, daphnia and fish are not high. The 72 hr-EｂC50 of algae is 13.5 mg/1,48 hr-EC50 of daphnia is over 100 mg/1 and 96 hr-LC50 of Oryzias latipes is over 100mg/1. Regarding the exposure, levels in air, water, soil or sediment have not been monitored or estimated so that risk evaluation of acetanilide was not possible. In this study, distribution of the chemical among environmental media was estimated using EQC model based on the chemical-physical properties. In Level I and IIof which the chemical are hypothesized in equilibrium and no transfer through the media, more than 98％ of acetanilide are estimated to be distributed in water. However, in Level Ⅲ of which non-equilibrium and intermedia transfer could be occurred, the chemical is estimated to distributed to soil as 51.8％ and water as 47.8％ as of total amount.