The POS(Point Of Sales) system is S/W and H/W that enables to analyse and evaluate sales information that has been collected in the real-time at point of sales by each department in the store. However, existing POS systems are mainly aiming at the large scaled store with the specific high-priced equipment, so that in applying them to a store specializing in food have weak point to use them in the cost or scale respect. In this paper, we design and implement a web based POS system with PC(Personal Computer) and PDA/(Personal Digital Assistant) in wireless internet environment to apply POS system to a store specializing in food, without specific equipments.