The physicochemical, mechanical properties and sensory evaluation of sulgidduk using different ratio of makgeolli lees were investigated. The pH decreased as the amount of makgeolli lees increased, but acidity increased. The soluble solids increased as the amount of makgeolli lees increased but there were no significant difference. The L value decreased and value increased the amount of makgeolli lees. The degree of gelatinization of sulgidduk containing makgeolli lees was high at day then decreased time. As the lees increased, the degree of gelatinization decreased. In all treatments (except control) degree of retrogradation increased 2 days then decreased. As the amount of makgeolli lees, hardness increased but chewiness, adhesiveness, springiness, and cohesiveness significantly decreased. Sensory evaluation results, browness was high while sweetness, moistness, softness low as the amount of makgeolli lees. In overall acceptability, MLS6 was high (4.92). In conclusion, sulgidduk 6% makgeolli lees was found to excellent, when consider dietary fiber content and acceptability.