From the neolithic era, human beings began their agriculture and in Asia used cow for farming very early. Especially in rice-cultivating area, we have many kind of cow worships, cow cults, cow beliefs and cow plays.For this paper, I carried two field researches: one is Pyungsan Shaman Rites of Cow Play(평산소놀음굿), the 90th Important Intangible Cultural Heritage of Korea, carried in May, 2008 at the Huadojin Park, Incheon, Korea, the other is Hujimori Daasobi(藤守田游), the National Important Intangible Folk Cultural Heritage of Japan, carried in March 2008 at the Hujimori village, Shizuoka, Japan. I did the comparative study between these two agricultural rites with performance.Pyungsan Shaman Rites of Cow Play is a kind of celebrational rites by shamans transmitted by Jang Bobae from 1985, and now by Yi Sunbi. Just after the Jaesuk(帝釋, Sakra devanam Indra) chapter, a coachman leading a cow which have Chilsung(七星, The Big Dipper) on it’s back enter with several gods, nymphs and villagers and play the mock cow cultivating ritual. Hujimori Daasobi is also a praying ritual for good harvest, held annually in OOihachimangu, Japanese shrine by the priest and the ‘ujiko’, young generation of the devotee of the shrine. Celebrating Shaman Rites performed by shamans combined with the Cow Play by villagers, Pyungsan Shaman Rites of Cow Play is very dramatic and comic. Compared with it, Hujimori Daasobi held in shrine, include almost the full version of Tauehuryu, is very stylized, flowery and magnificent. Both of them was succeeded by the society for preservation of the heritage, Hujimori Daasobi has better condition in its regional and religious base and even heir group. Because Pyungsan Shaman Rites of Cow Play was imigrated from Pyungsan, northern Korea to Incheon, southern Korea, both its regional identity and its time specific meaning is debilitated, so it is needed to grow the audience from its original group with diaspora experience to a new group in Incheon city.