Evaluating subjective judgment for visual information by event-related potential (ERP) quantitatively was studied. Pictures of food were displayed as visual information. And P300 component of the ERP was focused. The P300 is related to cognition and/or judgment, and has the latency in the range from 250 to 500 ms. As a fundamental study, the ERP was measured when subjectively judging food and its appearance by three-grade scale with the opinion "like", "favorite" and "more favorite". Sushi and cooked rice were selected as typical foods. And bottles which had almost the same shape without labels, but the colors were different, were used for an opinion test of the food appearance. Five pictures for each food were chosen by subjects before measurements. And no food which the subjects disliked was chosen because almost the same P300 amplitude appeared in both cases where the subjects judged as "like" and "dislike". In results, the P300 amplitude by each subject's opinion was different, and the P300 area (surrounded by ERP waveform from the latency 250 to 500 ms) became larger when the subjects judged as "more favorite". These results indicate the feasibility of quantitative evaluation of subjective judgment by the ERP.