This study was conducted to suggest what type of feedback implementation could be more effective in EFL students’ writing classes, so teacher feedback and peer feedback were examined in process-oriented writing classes. For these objectives, content feedback and form feedback of both feedbacks were analyzed, and the results are as follows: teacher feedback focused more on cognitive and informative feedback such as clarification and organization which help students revise their drafts directly. On the contrary, peer feedback focused more on affective feedback such as compliment. While there was some differences in content feedback between teacher and peer feedback, form feedback frequency results showed that each feedback has a similar characteristic. As a result, this study suggests that peer feedback was as valuable as teacher feedback, so peer feedback should be implemented as one of main feedbacks in EFL process-based writing classes.