In this study, the sentence-end expressions of the headlines of news articles in Korea and Japan were examined, focusing on the speech level which reflects the attitude toward the reader. The results are summarized as follows. First of all, the ratio of incomplete sentences was overwhelmingly high both in Korea and Japan, and the ratio was high in the order of non-polite form and polite form both in Korea and Japan. Although the overall ratio was low, polite forms was mostly used when citing the remarks of the news articles in common both in Korea and Japan. On the other hand, the ratio of non-polite form used is relatively higher in the headlines of Korean news articles than in that of Japanese news articles. And the ratio of incomplete sentences was higher in the headlines of Japanese news articles than in that of Korean news articles, and it was found that the Japanese preferred incomplete sentences more than the Korean in the daily news as well as in the daily conversation. For the end-form of incomplete sentences, the ratio of noun forms was over whelmingly high both in Korea and Japan, and this tendency was more strong in Korean news articles compared to Korean news articles. On the other hand, in the headlines of Korean news articles, the ratio of the connective particle form was relatively high in the politics and society categories, whereas in the headlines of Japanese news articles, the ratio of the connective particle form was relatively high in entertainment and sports categories. From this, it could be said that there are some differences preferred forms between Korean and Japanese according to the features of the news article category.