The purpose of this study is to estimate the total cost including the capital operation costs for the production of customized high purity industrial water, and to analyze the benefits and evaluate the financial performance according to the cost and benefits. It is important to obtain and apply objective data when calculating approximate costs. The capital operation costs of pretreatment process and wastewater treatment process were calculated by quoting data from the Ministry of Environment. Rough costs for pure water and ultrapure water facilities were quoted by professional companies and calculated by each project cost. For the benefit/cost ratio = 1.03, the net present value = 6,165 million won and the internal rate of return = 3.09%, the unit price for 10,000 m 3 /d capacity was estimated at 3,517 ₩/m 3. as a result of the financial evaluation with a discount rate of 2.21% based on the ultrapurewater treatment system of semiconductor factory. This is the total price including the pre-treatment and ultra-pure water of facility construction cost and etc. Compared with the current high-purity industrial water business, it is a considerably high total cost. The comparing cases of high purity industrial water for semiconductors, the realistic aspects of the industrial water business process should be considered. The total cost is expected to be ranged from 2,284 ₩/m 3 to 3,517 ₩/m 3 .