With the rapid spread of the practice of collecting and treating data by using a data base system, it's increasingly more critical to approach data sets in the same manner as general records in the collection, evaluation, preservation, and utilization process. Despite the importance, however, the interest level in data sets in Korea's records management is very low. In order to suggest basic items to regard data sets as records and manage them systematically, this study examined the descriptive elements of data set records. descriptive elements of data set records were suggested by comparing and analyzing those ones adopted by the agencies that regarded data sets as records and provided the concerned service as well as the descriptive rules of electronic records set by the advanced nations in records management based on the descriptive areas of ISAD(G).