Working alliance has been investigated to be a commonly important factor in effective counseling regardless to various approach. Bordin has reported that working alliance consists of bond development, goal agreement, and task agreement. This study was to investigate hypothesis which is counselor\'s femininity would affect bond development with a client and masculinity would affect agreement of a goal in counseling and tasks in a session. The study of effects of counselor\'s sex role identity on working alliance will help to explore necessary characteristics for counselors to develop a relationship with a client in a counseling practice. In addition, in an educational program for counselors, the study will provide a theoretical support of necessity to develop both counselor\'s masculinity and femininity for a formation of effective working alliance. 49 pairs of on going counselors and clients completed working alliance inventory and Korean sex role inventory and multiple regression analysis has been done to test hypothesis. Findings have shown that counselor\'s femininity affects bond development but counselor\'s masculinity does not affect task agreement and goal agreement. The effect of counselor\'s femininity on goal agreement was rather bigger than masculinity. The findings suggest that emotional bond developed between a counselor and a client is necessary before an active effort for effective outcome in counseling. Key Words : Sex Role Identity, Working Alliance