Dipole polarization formed in epoxy resin at high temperature under high DC stress was observed using PEA method. Since the PEA method had been applied to the observation of space charge accumulation in materials with relatively low permittivities, the observation of the dipole polarization had been mostly ignored using the PEA method. However, the pulsed electro-acoustic (PEA) method is getting popular to be applied to observe some materials with a relatively high permittivities like epoxy resin because such materials are useful as an insulating layers of power electronic devices. In this paper, we would like to show a typical observation result of the dipole polarization distinguished from the space charge accumulation. The results of the observed charge distribution suggest that the dipole polarization occurred in epoxy resin at high temperature under high electric field, and it can be distinguished from the space charge accumulated in the bulk of the sample using PEA method. Furthermore,we tried to separate the dipole depolarization current from the measured TSC by simultaneously measured the space charge distribution measurement.