A Protection Profile(PP) is a common security and assurance requirements for a specific class of Information Technology security products such as firewall and smart card. A PP should be included "TOE(Target of Evaluation) Security Environment", which is consisted of subsections: assumptions, treat, organizational security policies. This paper presents a new threats statement generation method for developing TOE security environment section of PP. Our survey guides the statement of threats in CC(Common Criteria) scheme through collected and analysed hundred of threat statements from certified and published real PPs and CC Tool Box/PKB that is included a class of pre-defined threat and attack statements. From the result of the survey, we present a new asset classification method and propose a threats statement generation model. The former is a new asset classification method, and the later is a production rule for a well formed statement of threats.