The purpose of this study is to investigate the applications of Structural Equation Modeling(SEM) into MIS area in recent years. Two methodologies, Lisrel and PLS, are adopted for the method comparison. A research model, based upon TAM(Technology Acceptance Model) is used for the analysis of the data set of a previous study. The research model includes six research variables that are composed of twenty-eight question items. 272 data are used for data analyses through Lisrel v.8.72 and Visual PLS v.1.04. This study shows the statistical results of Lisrel are the same to those of PLS. The contribution of this study can be suggested as the followings; (1) A theoretical comparison of two methodologies is shown, (2) A statistical analysis is done at a real-situated data set, and (3) Several implications are suggested.