Transportation problem is a special class of Linear Programming Problem which deals with the distribution of single commodity from various Sources of supply to various destination of demand in such manner that the total transportation cost is minimized..Usually for the initial allocation in the case of a transportation problem methods such as North-West corner Method (NWCM) , Least Cost Method (LCM) , Vogel’s Approximation Method (VAM) are used. Finally the purpose for optimality MODI check is carried out. This Problem was first presented in 1941 by Hitchcock and it was further developed Koopmans (1949) and Dantzig (1951). The Simplex method is not suitable for the Transportation Problem especially for large Scale transportation problem due to its special Structure of the model in 1954 Charnes and Cooper was developed Stepping Stone method for the efficiency reason. An Initial Basic Feasible Solution(IBFS) for the transportation problem can be obtained by using the north-west corner rule row minima,Coiumn minima ,Matrix minima and Vogel’s Approximation Method [Reinfeld and Vogel 1958,Goyal”s version of VAM ..Kirca and Stair developed a heuristic method to obtain an efficient initial basic feasible solution. Sudhakar etal proposed zero suffix method for finding an optimal solution for transportation problem directly in 2012.This paper presents a new simple approach to solve the transportation problem. Even in the above mentioned method needs more iteration to arrive optimal solution . Hence the Proposed method helps to get directly optimal solution with less iteration and its degeneracy .The algorithm of the approach is detailed in the paper and finally numerical examples are given to illustrate the approach and minimized cost comparison table is given. Paper is organized as follows: Mathematical Representation and degeneracy in section first, VAM is Summarized in the second section .In third section ,proposed algorithm named as NMD Method, Numerical examples of the transportation problem and results are clarified in fourth section . Finally comparison of minimized cost by NMD, NWCM , LCM,VAM & MODI is given in the table. In the last section conclusion is discussed.