The purpose of this study was to test the statistical significance of Ideal Acceptable Compromise and determine the range of their use according to the Steiner's analysis. 56 adults male and 62 adults female ranging in age from 18 to 20 years with normal occlusion were studied and analyzed statistically. The results were as follows; 1. The authors obtained the ANB range values and ideal acceptable compromise. 2. Simple correlation coefficients of each variables used in the ideal acceptable compromise were obtained. 3. It is most valid that use the ANB angle as a dependent variable among the five variables. 4. In the multiple regression equations, the rank of significant variables were 1 to NA(angle), I to NA(mm), 1 to NB (mm) in male group, and 1 to NA (angle), 1 to NB (angle), 1 to NA (mm), 1 to NB (mm) in female group when ANB angle was used as a dependent variables.