The purpose of this study was to evaluate the effects of cultivar and milling degree of barley on quality characteristics of Makgeolli as well as compare differences between barley Makgeolli and rice Makgeolli. Saessal-bori groups (Ss-4, Ss-12, and Ss-18) showed dry lees contents of 92.3 g, 69.4 g, and 63.8 g, respectively, whereas Huinchalssal-bori groups (Hcs-6, Hcs-14, and Hcs-20) showed contents of 62.3 g, 42.2 g, and 32.2 g. There were significant differences in quality characteristics between milling degrees and cultivars (P<0.05). The moisture, ash, crude protein, and crude fat contents of raw materials decreased with elevated milling degree. Especially, ash content of raw materials had a direct effect on Makgeolli. The pH, total acidity, and amino acidity milling with elevated decreased degree. There were no differences in total sugar or alcohol content in Makgeolli according to milling degree of barley, whereas there were significant differences between cultivars. Barley Makgeolli showed total sugar and alcohol contents of 10.7∼11.8°Brix and 14.07∼15.07%, respectively, which were significantly lower than 12.0∼12.2°Brix and 17.27∼17.77% in rice Makgeolli (P<0.05). Differences in colors of raw barley according to milling degree had effects on chromaticity of Makgeolli; as milling degree increased, L and b values increased. Lactic acid bacteria counts were 7.21, 6.99, and 6.67 log CFU/mL in Ss-4, Ss-12, and Ss-18, respectively, as well as 6.14, 5.39, and 5.65 log CFU/mL in Hcs-6, Hcs-14, and Hcs-20, which suggests significant reductions with increased milling degree (P<0.05). The same trend was observed in yeast as a key quality of Makgeolli. Suspension stability differed depending on milling degree, so it is expected that suspension stability can be improved by adjusting milling degree.