Background: Although many epidemiological studies have suggested that a decreased level of high-density lipoprotein-cholesterol (HDL-C) is a risk factor for heart disease; this relationship remains uncertain in relation to triglycerides (TG). This study examined the effects of serum TG and HDL-C on the incidence of ischemic heart disease (IHD) in Korean men. Methods and Results: A 14-year prospective cohort study was carried out with 29,171 Korean men who received insurance from the National Health Insurance Corporation and underwent a second screening for their cardiovascular risks. The main outcome measures were incidence of IHD. During 379,539 person-years of follow-up, 1,634 IHD (227 fatal IHD) events occurred. In the age-adjusted models, men in the lowest level of HDL-C (<30 mg/dl) showed a higher risk [hazard ratio (HR) 1.57; 95% confidence interval (CI) 1.26-1.95] when compared with men with the highest concentration (HDL-C ≥60 g/dl), defined as the reference group. When TG were included in the multivariate adjusted Cox model, the relationship of HDL-C with IHD was weakened but remained (HR 1.38; 95%CI 1.10-1.73). The results were similar for TG in the multivariate model including HDL-C. Conclusions: These findings indicate that elevated TG and reduced HDL-C are independent risk factors for IHD risk in Korean men with cardiovascular risks. (Circ J 2009; 73: 1296-1301)