All the theories on long-term conflict such as protracted conflict theory, enduring rivalry theory, and strategic rivalry theory show that the long-term conflicts could have cooperation, no-conflict, or even accommodation. Under what conditions, an accommodation between long-term conflict states can be achieved? This is the core question of this study. To answer the question is important because long-term conflicts have a higher propensity to escalate into war, but the rare propensity to have accommodation. Analyzing the case of October 4 Declaration (2007) in the inter-Korean long-term conflict, this paper argues that (1) valuesharing, (2) diminished threat to national identity, and (3) increased complementary interests may lead an accommodation between states experiencing a long-term conflict state.