:The objective of this study is to determine Tasseled Cap Transformation (TCT) coefficients for the Geostationary Ocean Color Imager (GOCI). TCT is traditional method of analyzing the characteristics of the land area from multi spectral sensor data. TCT coefficients for a new sensor must be estimated individually because of different sensor characteristics of each sensor. Although the primary objective of the GOCI is for ocean color study, one half of the scene covers land area with typical land observing channels in Visible-Near InfraRed (VNIR). The GOCI has a unique capability to acquire eight scenes per day. This advantage of high temporal resolution can be utilized for detecting daily variation of land surface. The GOCI TCT offers a great potential for application in near-real time analysis and interpretation of land cover characteristics. TCT generally represents information of "Brightness", "Greenness" and "Wetness". However, in the case of the GOCI is not able to provide "Wetness" due to lack of ShortWave InfraRed (SWIR) band. To maximize the utilization of high temporal resolution, "Wetness" should be provided. In order to obtain "Wetness", the linear regression method was used to align the GOCI Principal Component Analysis (PCA) space with the MODIS TCT space. The GOCI TCT coefficients obtained by this method have different values according to observation time due to the characteristics of geostationary earth orbit. To examine these differences, the correlation between the GOCI TCT and the MODIS TCT were compared. As a result, while the GOCI TCT coefficients of "Brightness" and "Greenness" were selected at 4h, the GOCI TCT coefficient of "Wetness" was selected at 2h. To assess the adequacy of the resulting GOCI TCT coefficients, the GOCI TCT data were compared to the MODIS TCT image and several land parameters. The land cover classification of the GOCI TCT image was expressed more precisely than the MODIS TCT image. The distribution of land cover classification of the GOCI TCT space showed meaningful results. Also, "Brightness", "Greenness", and -2 75 -