Truncal obesity associated with insulin resistance and metabolic syndrome increase the likelihood of hypertension, various cardiovascular diseases, hyperlipidemia and coronary heart diseases. International Diabetes Federation (IDF) experts recognized that it is necessary to develop the simple diagnostic tool which is applicable to diagnose truncal obesity worldwide, and proposed the method using a waist circumference but there is a limit to estimate subcutaneous fat distribution. However, waist line is also influenced by total fat capacity less than the intra abdominal fat. The more having severe obesity, the more correlation coefficient between waist line and intra abdominal fat is low. Therefore, this thesis defines a new abdominal impedance measurement position and impedance-index to analysis central obesity. This proposes the new model to estimate abdominal obesity using the abdominal impedance-index and CT images acquired fro 160 Korean subjects. The proposed model shows that the abdominal fat distribution has a higher correlation than waist line. (Adj R2=0.809, 0.667 and 0.687 with abdominal fat area, visceral fat area and subcutaneous fat area respectively).