In this paper described the chemical changes of sugar beet crown and the changes in yield of calculated sugar by the topping position of sugar beet during December to April in the next year. The crown are cut in two parts : first is the basal part of green leaves (A), teh second is the part of dead leaves (B) or is the part of dead leaves without 1-2 cm of its head line (C). The samples were taken 30 or 40 of sugar beet plants in every harvest dates. The sugar yield are calculated by the methods of Stammer and Ludecke as next formula: Sugar yield by Stammer=Root weight × (Sugar content (%) × Apparent Purity (%))/100 Sugar yield by Ludecke=Root weight × (Sugar content (%)-(Harmful nitrogen (%) × 25+Soluble ash (%)×5))/100 On the calculation of sugar yield of sugar beet, Ludecke has used "Blue number" as the "Harmful nitrogen" and so we called it "Direct method" assumedly. In Ludeckes calculation, otherwise, we used harmful nitrogen content by the method of Brown's sugar analysis so called "Indirect method" to compare the direct method. The results are summerized as follows: 1. Chemical changes of crown A, B, and C has tendency of similarity to root during winter to spring in the next year. In this stage, especially, from March to April vigorous changes has taken comparatively in content of reducing sugar, blue number and soluble ash. The difference in content of rucrose, soluble nitrogen, harmful nitrogen and soluble ash of crown and root has high in spring. 2. Topping of B and C are similar to correct topping in calculated sugar content and sugar yield in every harvest dates and have much yield of calculated sugar. The recovery percentage of calculated sugar content to analysed sugar content and the rate of difference of calculated sugar yield in topping B and C to the correct topping are decreased in spring. 3. The changes in calculated sugar content and sugar yield of crown and root of sugar beet has difference between the calculated methods of Stammer and Ludecke or direct and indirect methods of Ludecke.