To find potential targets of novel antimicrobial agents, we identified essential genes of Staphylococcus aureus N315 by using comparative genomics and allele replacement mutagenesis. By comparing the genome of S. aureus N315 with those of Bacillus subtilis, Enterococcus faecalis, Escherichia coli, Pseudomonas aeruginosa, and Streptococcus pneumoniae, a total of 481 candidate target genes with similar amino acid sequences with at least three other species by >40% sequence identity were selected. of 481 disrupted candidate genes, 122 genes were identified as essential genes for growth of S. aureus N315. Of these, 51 essential genes were those not identified in any bacterial species, and 24 genes encode proteins of unknown function. Seventeen genes were determined as non-essential although they were identified as essential genes in other strain of S. aureus and other species. We found no significant difference among essential genes between Streptococcus pneumoniae and S. aureus with regard to cellular function.