This thesis is concerned with an economic design of attributes single sampling inspection plan with several levels of acceptance numbers for a situation where there are several markets with different profit-cost structures. For the cases of nondestructive and destructive testing, profit models are developed which involve three profit-cost components; profit from conforming item, inspection cost and cost from accepted nonconforming item. Methods of finding optimal sampling plans are presented for the two modes of inspection, and examples with beta binomial prior distributions are given.