The economic feasibility of a commercial indirect liquefaction process with the co-gasification process of petroleum coke which has been recognized as hazardous waste because of high sulfur content and bituminous coal and sub-bituminous coal mixtures was assessed. The 2,000 ton/day scale indirect liquefaction process including co-gasification, clean up, Fischer-Tropsch conversion and so on was assumed and used to analyze economical efficiencies with various conditions. Financial data from previous studies were modified and used and economical sensitivities with various mixture ratios were evaluated in this study. As a result, economic values of petroleum coke were superior than those of coals because of increasing sulfur sale. Also, mixtures with petroleum coke and bituminous coal was more favorable that those with petroleum coke and sub-bituminous coal due to lower moisture content. In case of sub-bituminous coal, the mixture ratio with petroleum coke had to be over 40wt% for the IRR of mixture to surpass 10%.