This study presents the results of conservation, analysis of materials and manufacturing in relation to waterlogged Lacquer Ware from the period of Unified Silla at Gyeongju Tap-dong Site.It was put to different collected approaches and emergency treatments according to damages and conditions at the time of excavation.Its characteristics were analyzed based on scientific analysis, and the results were used to find proper conservation methods for them.Lacquer ware put in a conservation and treatment process, which proceeded in the order of examining their conditions before treatment, cleaning its, applying impregnation, dry, jointing and restoration.Before the treatments, we examined the species of inner wood ware and wrapped textile piece under a microscope, which showed the Pinaceae Abietoideae-Abies and bast fiber.The shaping technique of inner wood ware were very similar with Coil method of making ceramics objects.Materials of filler on the inner wood ware and red pigment were examined with SEM-EDS.We found evidence that used bone powder by filler and mixed HgS pigment with liquid lacquer by color.