This research aimed to analize the cognitive intensity of valuation(C.I.V) on urban environment as a first stage of the works on evaluative urban image under the hypothesis that it could be interpreted with a correlation analysis between the C.I.V and attitude(Satisfaction of unsatisfaction Intensity) toward urban environment. As a method of a study, 118 cognitive elements were selected representing an urban environment, and each of elements was suggested to citizens of Kyungju with 7 point Likert Scale. The analysis of C.I.V was operated under the three criteria: The first, three of urban space scale(urban scale, neighborhood scale, and housing scale), the second, four elements of urban living environment(safety, amenity, healthfulness, and effectiveness), and the last, thirteen urban unit environment(housing, traffic, education, tourism, medical/health, culture, etc.). The results were as follows: C.I.V to each of 118 elements was cleary defined, showing the possibilities of being applied to a method for subjective, or cognitive evaluation on urban environment: It was revealed that citizens'C.I.V was rather higher in non-physical, qualitative elements than in physical and quantitative ones. This shows well the limitation of the objective method of evaluation of urban environment: The results of the others' studies on the image of Kyungju based on the cognitive approach, being focused on the analysis of the visual aspects of urban structure, cultural assets, historic site and tourism, were almost same as this study but it was quite different for this research to reveal well the citizens' cognition on their living environment of traffic, education, medical, etc..