Motion sickness is a normal response to real, perceived, or even anticipated movement. People tend to get motion sickness on a moving boat, train, airplane, car, or amusement park rides. Motion sickness occurs when the body, the inner ear, and the eyes send conflicting signals to the brain. Sensory conflict theory that came about in the 1970's has become the most widely accepted theorem of motion-sickness among scientists . The theory proposed that the conflict between the incoming sensory inputs could induce motion-sickness. However, some new research studies have appeared to tackle the issue of the vestibular function in central nervous system (CNS). In the previous human subject studies, researchers attempt to confirm the brain areas involved in the conflict in multi-modal sensory systems by means of clinical or anatomical methods. Our past studies had investigated the EEG activities correlated with motion sickness in a virtual-reality based driving simulator. We found that the parietal, motor, occipital brain regions exhibited significant EEG power changes in response to vestibular and visual stimuli. Based on these experimental results, we attempt to implement an EEG-based evaluation system to estimate subject's motion sickness level upon the major EEG power spectra from these motion sickness related brain area in this study. The evaluation system can be applied to early detect the subject's motion sickness level and prevent the uncomfortable syndromes occurred in advance in our daily life.