The ammonia (J, K) = (1, 1), (2, 2), (3, 3), and (4, 4) transitions in the 23.7-24.1 GHz region were searched for in nearby galaxies, NGC 253 and M 82, to study the relation between the molecular abundances and physical conditions. The (1, 1), (2, 2), and (3, 3) emission lines were clearly detected in NGC 253, but no lines were found in M 82. In NGC 253 the shapes of the three emission lines were different from one another. The rotational temperatures obtained in NGC 253 were 17-50 K, depending on the velocity components. There are two main results: (1) The ortho-to-para abundance ratio was obtained in NGC 253 and found to be different depending on the velocity components. The ratio was about 1 for the velocity component where the (2, 2) line is detected. On the other hand, the ratio was more than 6 for another velocity component where the (2, 2) line is barely detected. This high ratio corresponds to an equilibration temperature of less than 8 K between ortho and para. (2) The abundance of NH 3 in NGC 253 was found to be about an order of magnitude larger than the upper limit in M 82. This result is an additional evidence for the different molecular abundances which were already reported between NGC 253 and M 82. In addition, the molecular abundances including NH 3 in nearby galaxies with rich molecular gas were compared, and we found that the molecular abundance in M 82 is systematically peculiar concerning the formation mechanisms of molecules. We discussed factors which cause such a peculiarity in M 82.