The life cycle assessment method for environmental impact assessment was used, in this study, to assess the production process of wheat flour which is the most important material in the food industry. Environmental impact assessments were compared between that of the Ministry of Environment, Republic of Korea (method I) with that of the Ministry of Commerce, Industry and Energy (method II). Life cycle inventories (LCI) was performed using internal and external databases and the production statistics database of company S. The procedure of life cycle impact assessment (LCIA) was followed in terms of classification, characterization, normalization and weighting to identify the key issues. The impact categories of method I were divided into 8 categories with consideration of : abiotic resources depletion, global warming, ozone depletion, photochemical oxidant creation, acidification and eutrophication. The impact categories of method II were divided into 10 categories with consideration of: abiotic resources depletion, global warming, ozone depletion, photochemical oxidant creation, acidification, eutrophication, human toxicity, freshwater aquatic ecotoxicity, marine aquatic ecotoxicity and terrestrial ecotoxicity.