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The Korean standard sentence lists for adults (KS-SL-A) and school aged children (KS-SL-S) that considered the characteristics of Korean language and age difference were developed for the sentence recognition test, which was used in evaluating listening skills of everyday life. The sentence lists for each age group were 8 lists where each list was consisted of 10 sentences that included 40 key words. These sentences were selected based on the selection criteria for vocabulary and sentence structures of CID Everyday Sen¬ tence Test, and the naturalness and familiarity of the sentences were verified through the Sentence Naturalness Test. The degree of difficulty for each sentence list was made to vary evenly through the analysis of vocabulary, sentence structure, phoneme composi¬ tion, frequency characteristics and psychometric function. The equivalency of degree of difficulty among the lists was proven by the insignificant difference in the frequency characteristics and psychometric function analysis among the lists of each age group. Moreover, since the lists were produced into CD sound source, they would be able to complement various problems from the use of live voice during the test. We highly expect these sentence lists to be used effectively as a useful testing battery for evaluating listening skills of everyday life in a clinical setting.