The aim of this study was to comparatively analyze the differences in Jinseol (ritual table-setting) and Jesu (ritual food) from the cultural perspective of ancestral ritual formalities regarding Bulcheonwijerye of Admiral Yi Sun-Sin, which is being held in Asan-hyeonchungsa shrine, Tongyeong-changnyangmyo and Namhae-chungyeolsa. The results are summarized as follows. A total of 32 types of Jemul (ritual food) in 6 rows in Asan-hyeonchungsa shrine, a total of 30 types of jemul in 6 rows in Tongyeong-changnyangmyo, and a total of 12 types of jemul in 2 rows in Namhae-chungyeolsa were prepared for the ritual table. In the Asan-hyeonchungsa shrine and Tongyeong-changnyangmyo, cooked foods have been used for jesu, whereas raw, uncooked foods have been used for jesu in Namhae-chungyeolsa. In the Asan-hyeonchungsa shrine, Gaeng (Kook) for liquid soup of Tang (stew) and Tang (5-tang) for the solid ingredient of stew have been prepared for a ritual table. In Tongyeong-changnyangmyo, fish Kook for Gaeng and So-tang (tofu stew) for Tang have been prepared for the ritual table. In Asan-hyeonchungsa shrine, Yukjeok (beef slices broiled on a skewer), Gyejeok (chicken jeok) and Eojeok (fish jeok) have been stacked together as Dojeok on a ritual table whereas in Tongyeong-changnyangmyo, Yukjeok, Sojeok and Eojeok have been placed on the ritual table as Pyunjeok (one by one). In Namhae- chungyeolsa, raw pork meat has been placed on the ritual table. As Po (a dried meat or fish), dried fish and dried seafood have been used in Tongyeong-changnyangmyo, whereas raw beef meat has been used in Namhae-chungyeolsa. Although Namul (cooked vegetables) and Mulkimchi (watery plain kimchi) are placed on ritual table for Asan-hyeonchungsa shrine, only Namul and Saengchae (raw vegetables) is used in Tongyeong-changnyangmyo and Namhae-chungyeolsa, respectively. Bulcheonwijerye for the same person, Admiral Yi Sun-Sin, has different characteristics according to the shrines. Accordingly, there is a need to preserve and succeed bulcheonwijerye of Admiral Yi because it is a traditional culture in ancestral rituals.