used to measure task or work content of a garment. This term is widely used by industrial engineers and production people in the garment manufacturing industry. For the estimation of cost of making a garment SAM value plays a very important role. In past scientists and apparel technicians did research on how much time to be allowed to do a job when one follows standard method during doing the job. According to the research study minute value has been defined for each movement needed to accomplish a job. Synthetic data is available for each movements.