Conventional method to estimate mass of particulate matter accumulated in diesel particulate filter is to use pressure difference between upstream and downstream of the filter. Then measured pressure difference should be compared that of clean condition which is no particulate matter accumulated in DPF. During regeneration soot oxidation is also estimated by same method. This methodology, however, has demerit on accuracy because of pressure difference deviation of clean DPFs and pressure difference caused by non-carbon based PM which is different from that of caused by carbon based PM. This study suggests new methodology to estimate accumulated soot oxidation rate through exhaust gas characteristics during regeneration. Results, more high accuracy of soot oxidation was obtained by analysis of relationship between fuel mass and concentration of carbon dioxide and oxygen.