The relationship between BAC(Blood Alcohol Concentrations) and BrACs(Breath Alcohol Concentrations) and also partition ratio of healthy Korean adult males (96 males) are researched in this paper and its dependency is described according to TBW (total body water), BMI (body mass index), BFM (body fat mass), and PBF (percentage of body fat). Among the above four variables, TBW affects significantly to the partition ratio compared to the other variables. The partition ratio of Korean healthy males showed 1,913 (95 % Confidence Interval (C.I.) from 1,889 to 1,937) for the whole time intervals. However, when Q was averaged after 60 minutes later, its values was 2,011 (95 % C.I. from 1,982 to 2,040). Bland-Altman plots showed the compatibility of measurement methods of multi-gas analyzer, and the biases according to the partition ratios (Q=2,100 and Q=1,913) gave -0.0052 % (95 % CI from -0.0059 to -0.0045%) and -0.0004 % (95 % CI from -0.0011 to +0.0003%), respectively.