Nasal polyps are very common problem confronting the practicing otolaryngologist and their etiology has been debated for many years. Numerous theories have been proposed concerning the etiology and mechanism of formation of polyps. These include a connective tissue response to chronic stress of nasal mucous membrane, viral infection, and dysfunction of the autonomic nervous system. None of these were proved or universally accepted. I tried to assess the significance of allergic studies and pathological findings of the nasal polyp. The results are as follows : 1) There were more common in young age and male, and the largest incidence was in the 3rd decade, and the next was in the 2nd decade. 2) Nasal secretion eosinophilia showed 18.1% of cases. 3) Blood eosinophilia showed 27.5% of 80 cases. 4) Increasing of serum IgE level showed 52.5% of 80 cases. 5) Among 80 cases, 47.5% showed positive reaction to the skin test. 6) Increasing of tissue eosinopil showed 82.4% of 68 cases. 7) Increasing of mast cell showed 51.5% of 68 cases. Mast cells aggregated around perivascular area(22/68 cases), and periglandular area(18/68 cases). 8) Secretory glands showed hypertrophic change in 57.4% of 68 cases, of which there were cystic change in 66.7%(26/39 cases). 9) There was association between the increasing of tissue eosinophil and mast cell(p<0.01).