Near infrared spectroscopy (NIRS) is a rapid and accurate analytical method for determining the composition of agricultural products and feeds. The applicability of near infrared reflectance spectroscopic method was tested to determine the color value (L, a, b) of green tea. A total of 162 green tea calibration samples and 82 validation samples were used for NIRS equation development and validation, respectively. In the developed NIRS equation for analysis of the color value (L, a, b), the most accurate equation for L value was obtained at 2, 8, 6, 1 (2nd derivative, 8 nm gap, 6 points smoothing, and 1pointsecond smoothing), and for a, and b value were obtained at 1, 4, 4, 1 (1st derivative, 4 nm gap, 4points smoothing, and 1 point second smoothing) math treatment condition with SNVD (Standard Normal Variate and Detrend) scatter correction method and entire spectrum ($400{\sim}2,500\;nm$) by using MPLS (Modified Partial Least Squares) regression. Validation results of these NIRS equations showed very low bias (L: 0.005%, a: 0.003%, b: -0.013%) and standard error of prediction (SEP, L: 0.361%, a: 0.141%, b: 0.306%) as well as high coefficient of determination ($R^2$, L: 0.905, a: 0.986, b: 0.931). Therefore, these NIRS equations can be applicable and reliable for determination of color value (L, a, b) of green tea, and NIRS method could be used as a mass screening technique for breeding programs and quality control in the green tea industry.