本文針對農特產品之破壞性檢驗進行研究，在考量檢驗成本及因抽樣誤差所造成之誤判損失成本下，以貝氏估計法對母體不良率進行估計，並建構一總損失成本函數，且經電腦數值模擬分析，找出使總損失成本最小化之最適抽樣個數。文中並針對母體大小、單位檢驗成本、產品單價及送驗批不良率等進行敏感度分析，並獲得七個具體結論，作為後續研究及實務應用之參考。

In this paper, we focus our attention on sample size for destructive inspection of agricultural products. Because of the consideration for inspection cost and costs of sampling error (including cost of producer risk and cost of consumer risk), we formulated a mathematical model for total losses. Applying the computerized numerical analysis method, we can find out the optimal sample size that minimizes the total losses. Owing to the fraction rejected P is unknown, we applied Bayesian estimation method to estimate the value of P. Furthermore, sensitivity analysis is taken for lot size, unit of cost of inspection, unit purchase price and defective rate of lot, respectively. Finally, seven conclusions are drawn for future studies and applications.