This study aims at calculating the exact soil conversion factor of cutting and banking areas of weathering rocks in large-scaled construction sites where land is being developed into home lots. For this, we have excavated the respective 20 sites of the cutting and banking areas in the said site and then calculated the volume after the excavation. As a result, the relative accuracy of the difference was calculated at 0.5% in average. We have calculated the exact soil conversion factor by the use of function ratio as per the wet unit weight and the indoor soil quality test as per volume calculated. And then we have found out minor differences as a result of the comparison and analysis with soil conversion factor determined by the dry unit weight test as per sand replacement method. This may be judged as a rational design method for the calculation of soil conversion factor, as well as high reliability of site test as a precision photogrammetry is adopted for volume measurement of the irregular excavating areas.