The general transportation problem (TP) is concerned with determining an optimal strategy for distributing a group of supply centers, such as factories to various receiving centers, in such a way as to minimize the cost and time. In this paper, we are trying to find the optimum solution of a transportation problem and is to minimize the cost. The most attractive feature of this method is that it requires very simple arithmetical and logical calculation, which compared to the existing method and illustrated with numerical example. It can be seen that the proposed algorithm gives an optimal solution nearly comparable to MODI method in less time period.