It is important select a risk based priority area for environmental policy formation and decision-making. We estimated the health risks and assigned damage costs from exposure to fine panicles and assigned priority areas for twenty-five districts in Seoul. In order to estimate the theoretical mortality incidence or the health risk, baseline risks were estimated from mortality rates in two low level areas of fine part ides, Seocho Gu and Cheju city. To estimate the damage cost from the risk estimates. we investigated , and estimated thc willingness to pay (WTP) for specific risk reduction. We assumed two different local ions as the reference area. Cheju city as Scenario I and Seocho gu as Scenario Ⅱ. From the results. the rive districts. Kwangjin, Chungnang, Kangbuk, Nowon, and Kangnam, ranked high in the categories or both health risk and economic risk. Damage costs were over twenty billion won in each of these districts. As there are uncertainties in these results, thc parameter values such as PM?? level, dose-response slope factor, baseline risk, exposure population and WTP should he continuously validated ami refined.