We planned to study how the chemical disposal designed by SOP can affect on physicochemical compositions of the livestock excrement. According to Livestock Manure Management Scheme, we experimented in two steps; the first step, NaOH treatment-Citric acid neutralization, and then the second procedure, Thermophilic Aerobic Oxidation (TAO) system. Physicochemical compositions of the 3-days-old samples after NaOH treatment were pH 10.31, EC 24.54 mS/cm, SCOD 3,022 mg/L, T-N 4,315 mg/L, $NH{_4}^+-N$ 1,960 mg/L, and not detected E. coli.. And those of one-day-old samples after citric acid neutralization were pH 7.36, EC 32.89 mS/cm, $SCOD_{Mn}$ 12,733 mg/L, T-N 4,787 mg/L, $NH{_4}^+-N$ 2,450 mg/L, and E. coli. not detected. In contrast, the physicochemical compositions of the treatment plots after the second treatment with TAO system (72hr) were pH 9.42 EC 24.21 mS/cm, $SCOD_{Mn}$ 3,660 mg/L, T-N 3,616 mg/L, $NH{_4}^+-N$ 1,190 mg/L, and no detection of E. coli.