The global government will focus the corporation process reengineering and maintain the predominance of business of global. Our country should follow this tendency and increase the competition with the other country. According to the transition of government environment, it is necessary to reengineer the corporation process of military for us. The goal of the military corporation reengineering is to become the efficient modern military. In this process, the officer and sergeant have the diffegent opinions for the core military professional value. How many different opinions do the officer and sergeant have for the core military professional value? This research has the target of the officer and sergeant of air force logistics unit. This research discusses the military professional value and work attitude in the policies of military corporation reengineering. We hope to gain the goals as follows: 1.We discuee the relationship of military corporation reengineering, military professional value and work attitude of officer and sergeant. a.The officer and sergeant have the strong concept of military corporation reengineering and have the strong concept of military professional value. b.The officer and sergeant have the strong concept military professional value and have the strong concept of work attitude. c.The officer and sergeant have the strong concept of military corporation reengineering and have the strong concept of work attitude. 2.According to the concept of the participation and communication, the officer and sergeant have the effectiveness in the military corporation reengineering. 3.The work attitude has the effectiveness in the concept of military professional value. 4.The military professional value is the normal effectiveness between military corporation reengineering and work attitude.