The purpose of this study is to select the optimal transmittance rate of windows in office buildings through subjective evaluation and energy performance analysis(computer simulation program ; DOE 2.1E). The results are as follows ; 1) In the subjective evaluation experiment, minimum transmittance of the glass is GE 30% and LT 70%, but the optimal transmittance rate is concluded in $40%sim60%$. 2) As a result of the energy performance analysis, it is desirable for the building of consumptive with mainly air-conditioning to make transmittance as 40-60%. 3) Comparing foreign study on minimum and optimal transmittance rate is $25%sim38%$, the minimum transmittance of this study is almost the same. But for the optimal transmittance rate, 20% more is needed for KOREAN.