Normally, the single wall(SW) corrugated board has more advantages than double wall (DW) corrugated board in terms of the cost of the materials and logistics. For instance, the SW corrugated board has 3 layer papers whereas the DW corrugated board has 5 layer papers. The thickness of the SW is about 5mm, but that of the DW is 8mm. Accordingly, the SW corrugated board is quite more used in the developed countries than the DW corrugated board. But in Korea, the DW corrugated board is quite more used. The reason why more DW corrugated board are used than the SW corrugated in Korea is that in order that the SW corrugated board has the same box compression strength as DW corrugated board, the cost of the SW corrugated board is higher than that of the DW corrugated board because the virgin kraft liners are all imported from overseas. In this study, the physical properties such as flat crush strength and column crush strength of typical SW corrugated board and single wall dual-layer medium corrugated board and their costs were analyzed. The analysis resulted in that single wall dual-layer medium corrugated board has the same thickness as the SW corrugated board but the more flat crush strength and column crush strength and the less cost than the SW corrugated board.