This study is to estimate Surface Energy Balance Algorithm for Land (SEBAL) daily spatial evapotranspiration (ET) comparing with eddy covariance flux tower ET in Seolmacheon mixed forest (SMK) and Cheongmicheon rice paddy (CFK). The SEBAL input data of Albedo, Land Surface Temperature (LST), Normalized Difference Vegetation Index (NDVI) from Terra MODIS products and the meteorological data of wind speed, and solar radiation were prepared for 2 years (2012-2013). For the annual average flux tower ET of 302.8 mm in SMK and 482.0 mm in CFK, the SEBAL ETs were 183.3 mm and 371.5 mm respectively. The determination coefficients (R2) of SEBAL ET versus flux tower ET for total periods were 0.54 in SMK and 0.79 in CFK respectively. The main reason of SEBAL ET underestimation for both sites was from the determination of hot pixel and cold pixel of the day and affected to the overestimation of sensible heat flux.