In this study, the assessment of livestock manure nitrogen loading for recycling farming in Yeoju-Gun carried out comparing manure units based on the cultivation areas and the N-amount of manure that are generated from livestock manure. Manure units (MU) are used in the permitting, registration, because they allow equal standards for all animals based on manure nutrient production. An MU is calculated by multiplying the number of animals by manure unit factor for the specific type of animal. The manure unit factor for MU determination was determined by dividing amounts of manure N produced 80kg N/year. In this study, manure unit by nitrogen concentration and amount of animal manure was calculated as follows: Hanwoo multiplied by 0.36, dairy cows multiplied by 0.8. swine multiplied by 0.105. The laying hens and broilers multiplied by 0.0079, 0.0049, respectively. The analysis of liquid manure unit per ha shows that the N loading by LMU is quite different by region. When it comes to nitrogen loading, the LMU per ha of cultivated land in excess of the N-amount was the highest in the Bukne-myeon province with 2.76 MU/ha, which is higher than the appropriate level. The Ganam-myeon province came next with 2.53 LMU. To be utilized as a valid program to build the environmentally friendly agricultural system, diverse measures shall be mapped out to properly determine manure units, evaluate N-loading and to properly manage their nutrient balance of each region.