In order to develop near isogenic lines (NILs) the heterozygous rice plants for alkali digestibility value(ADV) were selected and tested in every generation from $F_5$to $F_9$ of a cross, Seratus malam/Suwon 345. Finally several sets of NILs, which were six low ADV lines and four medium-high ADV lines, were selected among $F_{10}$ lines. No differences of the plant growth characteristics, amylose content and protein content of rice grain were found between low and medium-high ADV lines. Rice flour of low ADV lines showed longer gel length in gel consistency test than medium-high ADV lines, and also showed different gelatinization characteristics measured by rapid visco analyzer compared with medium-high ADV lines. The result of genetic analysis indicated that ADV-NILs developed were differed in a pair of major gene controlling ADV, and low ADV was dominant over medium-high ADV.