Perfluorinated Compounds (PFCs) are anthropogenic compounds found in trace amounts in many environmental compartments far from areas of production. Along with the highly persistent nature of PFCs, there are increasing concerns over the potential adverse effects of them on the ecosystems. Most of highly fluorinated compounds degrade into PFOS and PFOA that are very stable compounds hard to break down. So, in this study, we tried to determine the toxicity of PFOS and PFOA in the terrestrial invertebrate. Acute toxicity test using earthworm, Eisenia fetida, was performed according to the OECD test guideline 207 (Earthworm, Acute Toxicity Tests). In the 14 day acute toxicity tests, the highest concentration causing no mortality and the lowest concentration causing 100% mortality of PFOS were 160 and 655 mg/kg (dry weight), respectively. And the highest concentration causing no mortality and the lowest concentration causing 100% mortality were 500 and 1,690 mg/kg (dry weight), respectively in the PFOA-exposure group. 14 day-LC50 values were estimated at the level of 365 and 1,000 mg/kg (dry weight) in the PFOS and PFOA-exposed group. These results indicate that under laboratory conditions PFOS is about 3 times more toxic to earthworms than PFOA. Based on known environmental concentrations of PFOS in the soil of Korea, which occur in the 0.42~0.73 ng/L range, there is no apparent risk to terrestrial invertebrate, earthworms. However, further work is required to investigate long-term effects on these and other terrestrial organisms.