This research is to analyze the expected cost and benefits with Digital Text Book in case of applying DT adopted in the model school to almost all of pubic schools and to offer guidelines to promote political measures.  For this, it was considered that experimental research related to DT in the latest 10 years and policy analysis in all aspect of cost-benefit and even an opinion was collected from the various expert groups in order to draw the cost and benefits expected in the field application of DT.

 Now after carefully investigating the students, teachers and parents of the model school including the policy making authorities and industries concerned, expected cost and benefits were put into money value . 

 This research more focused on quantitative analysis in order to put benefits into money value but the qualitative analysis went hand in hand among the benefit of the education in the case of the element in which the money valuation is impossible.

 In the quantitative analysis, For the feasibility of the money valuation, the numerical formula in which a calculation becomes available was drawn by using statistical data of the Statistical Office believable policy data of education Ministry of Science and Technology, and etc .

 Through this, it made effort that not only cost-benfits analysis at once but also develop the possible analysis frame in the future. Additionally, because of being not introduction and the situation where it is settled whether it was applied, based on the expected several kinds of scnearios, it is produced that the minimum value of the cost and benefit and maximum value by any kind of mode from the start point (2012 years) for 5 years.

 As a result of the quantitative analysis, the counseling time increment, the information utilization ability height of a student, and the physical challenges conquest were drawn as the benefit of the student in the research result assay. With teacher's benefits, the Work satisfaction of a teacher is the increment, and the information utilization ability extension of a teacher. The cost required to the activity in which it is additional with the health related charge (it acquires a day for the treatment of illness caused by DT) and an increase of activities of a teacher after school, and etc. was drawn with the teacher's cost. For the parents, the reduction of private education cost, saving the material expenses except a textbook and the simplicity of guiding the children were included as the parents benefit and the health related charge of a children was included as the parents cost. For the authorities, saving the cost of manufacturing and distributing text book were drawn with the benefit and purchasing the DT, network rental fee and the textbook circulation and production cost were drawn with the cost of the policy making authority.

Finally, as to benefit of industries, increment of sale is considered and the DT price, personnel expenses and R&D budget were drawn with the cost

 As a result of being change with money value, it was presumed that since 2012 the benefit more than 1 trillion won were every year obtained and the numerical value every year was gradually expected to increase about this kind of the cost and benefit factors. In the meantime, the DT was expected to be cheaper on the development of the textbook contents itself, and the circulation side as a result of attempting to compare the cost with the existing textbook.

 However. It is comparison expect fo purchasing DT, information infra inside school, network rent feel. In case this kind of all cost is altogether considered, the cost in which it is more than the existing textbook is required. And as to, the cost can be changed according to the degree of price of DT developed and replenished and utility of network.

 In the qualitative aspect, the learning motivation improvement, the various learning experience offers, the self-directed learning ability height, the interaction promotion, and the resolution of educational gaps were analyzed in the case of a student as the benefit. And The student health and insufficiency of convenience were analyzed as the cost.

 In the case of a teacher, the efficiency of preparing for a class, the diversification of the teaching method, and the intensification of the education diagnosis and consultation of study  were drawn with the benefit and increment training time for teacher were drawn with the cost

 In the case of the parents, the improvement of learning guidance and the satisfaction of the education in the school was analyzed as the benefit. A provision of the concern about environment using the DT was analyzed as the cost

 The textbook at any time revision easiness, the nation enhancement of industrial competitiveness, and the settlement of digital divide were of benefit to authorities and the management effort about the potential emotional criticise was drawn with the cost of the policy making authority.

 Creating new IT market is of benefit to industries and the enterprise fluctuation according to the policy of state change was analyzed as the cost

 This research was gone through and the various costs, and the benefit factor were deduced and it was possibly helpful in the policy decision through the money valuation. But the political judgment seems to be more important for a propulsion of policy of DT in the future in spite of the research result

 The benefit of the thousand billion won was calculated by the money valuation but while the elaborate money valuation is difficult to a short period including the health problem of a student, and etc.

In spite of this kind of the matters to nations, For persuading the validity of adopting DT in the process of investing the nation estimated cost of education limited, actually a lot of difficulties is due to be expected

Therefore, it is advisable that firstly supply DT the isolated area such as agriculture area, fishing village and etc in which the benefit is most expected and also confirm the performance of the DT and minimizes a problem and it gradually pushes forward

 Moreover, since the drawn specific cost factors can become with reduction because information and communication technology rapidly develop while the time passes by as much as it is reduced or it actually is meaningless in the cost side. So, a problem including the technical restriction of the being used currently and the quality of the contents, the insufficiency of the teaching method should be solved and insure substantiality of promoting DT