The Japan Society for Finishings Technology published the "Recommendation for Practice of tile finishing ALC panel on construction site" for safety and effective construction in 1997. This Recommendation is important to confirm the safety size of a tile finishing ALC panel. According to the testing method JIS A 5416 (Autoclaved lightweight concrete panel), the bending strength of the ALC panel for should be examined with tile finishing or without tile. In this study, the standard value and experimental value of the cracking load were measured. The safety factor was calculated from the standard value and experimental value of the cracking load. And the maximum size of the tile was obtained from the view point of safety factor for the safety and effective construction.