The purpose of this study was to develop 'Emotion Rating Scale induced by Odors'and to identify the structure of odor emotion induced by odors. At first 37 adjectives that describe odor to develop a rating scale were selected. Subjects were to rate odor emotion on a 7-point bipolar scale. 304 subjects participated and were as a group instructed to rate odor emotion. 53 out of 304 subjects were retested to test for reliability of the scale two weeks after under the same condition and finally 25 adjectives were then selected based on high test-retest reliability and factor loading, high contributing to one factor. 24 subjects each in 10s, 20s, 30s & 40s were to rate odor emotion induced by 5 different odors on the scale developed. The structure of odor emotion consisted of 'Esthetics', 'Intensity', 'Romance', 'Nature'and 'Character'. The structure of odor emotion by age appeared quite similar but that by different odors was little bit different.