This report investigates the economic proprieties of commercial 50,000 barrel per day direct/indirect coal liquefaction(DCL/ICL) plants to produce commercial-grade diesel and naphtha liquids. The scope of the study includes capital and operating cost estimates, sensitivity analyses and a comparative financial analyses. Based on plant capacity of 50,000BPD, employing Illinois #6 bituminous coal as feed coal, the total capital cost appeared $3,994,858,000(DCL) and $4,962,263,000(ICL). Also, the internal rate of return of DCL/ICL appeared 13.27% and 12.68% on the base condition respectively. In this case, coal price and sale price of products were the most influence factors. And ICL's payback period(6.8 years) was longer than DCL's(6.6 years). According to sensitivity analyses, the important factors on both DCL/ICL processes were product sale price, feed coal price and the capital cost in order.