This study was conducted to provide the basic information to know reasonable method f3r the removal and treatment of municipal solid wastes(MSWs). MSWs four different sources(apartment residence, commerce, office/industry) in Daegu city were collected, and bulk density, physical composition, moisture, combustible, ash, elements and heating values were investigated. The values of bulk density were at range of 0.30∼0.41ton/m$^3$. The percentages of foods, papers, vinyls/plastics, textiles, rubbers/leathers, metals and glasses/ceramics of wet muncipal solid wastes from three sources except office/industry were at range of 27.3∼46.4%, 21.2∼38.4%, 10.3∼11.9%, 3.8∼5.2%, 0.5∼1.7%, 6.9∼8.7% and 1.9∼2.6% respectively. The percentages of papers, foods, vinyls/plastics, textiles, rubbers/leathers, metals and glasses/ceramics of dry muncipal solid wastes from three sources except office/industry were at range of 21.1∼40.4%, 14.2∼30.1%, 15.2∼17.8%, 4.0∼6.0%, 0.9∼2.8%, 12.2∼14.1% and 3.1∼3.7％ respectively. The moisture contents of foods, woods, textiles and papers in wastes were at range of 65.7∼76.2%, 34.6∼50.0%, 22.2∼44.8 and 30.6∼44.4% respectively. The carbon contents of vinyls/plastics, rubbers/leathers, textiles, woods, papers and foods in wastes were at range of 75.88∼79.87%, 58.24∼70.74%, 45.23∼51.63%, 42.29∼45.58%, 40.19∼48.4% and 25.86∼36.25% respectively. The low heating values of foods, papers, woods, textiles, rubbers/leathers and vinyls/plastics by Dulong's law were at range of 178∼1,353kcal/kg, 770∼1,660kcal/kg, 995∼1,629kcal/kg, 2,133∼2,432kca1/kg, 4,200∼7,275 kcal/kg and 6,384∼8,722kcal/kg respectively, and the high heating values of them were at range of 782∼2,056 kcal/kg, 2,459∼3,314kca1/kg, 3,056∼3,592kcal/kg, 4,381∼5,087kca1/kg, 5,005∼8,066kca1/kg and 10,032∼10,739 kcal/kg respectively.