The purpose of this study is to analyze the functional mechanism of Abies nephrolepis MAX. and conduct stabilization studies as a cosmetic materias. The electron donating ability of 70% ethanol extracts from Abies nephrolepis MAX. Stem and Abies nephrolepis MAX. Leaf shown 89.4%, 90.9% at 1,000μg/ml concentration. The ABTS+ radical scavenging ability of shown 88.8%, 96% at 500μg/ml concentration and the tyrosinase inhibitory effect was 48.5%, 31.1% at the concentration of 500 μg/ml. Also, the elastase inhibitory effect was 17.1%, 21.2% at 1,000 μg/ml concentration. To test the cell survival rate, measured on Raw 264.7 and B16F10 by extract of Abies nephrolepis MAX. Stem and Abies nephrolepis MAX. Leaf results showed 97.8%, 95.6% and 98.3%, 94.4% with cell viability at 500μg/ml concentration. To determine anti-inflammatory activity, we examined the inhibitory effects on the production of LPS-induced NO in Raw 264.7 cells by griess assay. As a results, the Abies nephrolepis MAX. Stem and Abies nephrolepis MAX. Leaf extracts showed a concentration-dependent inhibition of NO production. The protein expression inhibitory effect of Abies nephrolepis MAX. Stem and Abies nephrolepis MAX. Leaf extracts were measured by western blot at 25, 50, 100 μg/ml concentrations. The β-actin used as a positive control. The results of western blot of extract from Abies nephrolepis MAX. Stem the expression inhibition rate of the iNOS and TRP-1 protein was decreased by 50.1%, 46% at 100 μg/ml concentration. Also, the results of western blot of extract from Abies nephrolepis MAX. Leaf the expression inhibition rate of the COX-2, iNOS and MITF protein was decreased by 66%, 8.2% and 54.6% at 100 μg/ml concentration. The mRNA expression inhibitory effect were measured by RT-PCR at 25, 50, 100 μg/ml concentrations. The GAPDH used as a positive control. Consequently, the iNOS, MITF and TRP-1 mRNA expression inhibitory effect by RT-PCR of Abies nephrolepis MAX. Stem extract was decreased by 27.9%, 49.5% and 23.4% at 100 μg/ml concentration and the iNOS, IL-6 and TRP-1 mRNA expression inhibitory effect by RT-PCR of Abies nephrolepis MAX. Leaf extract was decreased by 48.6%, 48.7% and 42.9% at 100 μg/ml concentration The measurement of an Abies nephrolepis MAX. ophthalmic membrane stimulation through BCOP assay determined that it was free from an intraocular irritation in accordance with the OECD guidelines 437. In conclusion, Abies nephrolepis MAX. extract have good anti-inflammatory and whitening effects, confirming their potential as a functional cosmetic materials.