With the active Internet e-commerce and the financial sector, mutual authentication between users and service providers has become very important. Because ID- and password-based authentication is of low security, one-time password authentication methods are widely used. The existing one-time password authentication scheme of S/Key authentication method is fraught with a number of issues in addition to plain text transmission, and the method of Kim Gong-ki et al. does not offer suggestions for session key generation and distribution method. Proposed in this paper is a protocol that solves these problems.