ISEE-866 Objective: This study proposed to evaluate the relativity of exposure of extremely low frequency magnetic fields and subjective symptoms between elementary school students residing near residential overhead power lines and those residing near underground transmission cables. Material and Methods: After choosing the residential overhead power line and underground transmission cable regions, personal measurement and assessment of 60 Hz magnetic field was investigated as collecting the bag of EMDEX lite (Enertech) which the volunteers carry for 24 hours and questionnaire between elementary school students. Principal components analysis of the symptoms resulting in volunteers in the environment of nearby power lines are the following: headache, fatigue, dizziness, failure of memory, a drop in the power of concentration, and occurrence of subjective symptoms. Therefore, to compare symptoms in the case of the construction of 154 kV lines conversion from overhead transmission lines to underground transmission lines. Results: The result of group's subjective symptom about elementary school students living in environment nearby residential overhead power line and underground transmission cable. As a result, the complaint rate of failure of memory of elementary school students nearby residential overhead power lines is significantly higher than that of elementary school students nearby underground transmission cables (P-value: 0.0065). So ELF-magnetic fields exposure for residential overhead power lines was 0.74 mG and for underground transmission cable was 2.87 mG (P-value <0.0001). We found no association between power lines (residential overhead power lines or underground transmission cables) and other subjective symptoms like headache, fatigue, dizziness, a drop in the power of concentration, and occurrence of subjective symptoms. But elementary school students nearby residential overhead power lines showed a higher complaint rate than that of those nearby the underground transmission cables. Conclusions: Further studies have to be conducted because these results show that EMF may affect a change in the children's neurobehavior.