The aim of Cellular Manufaeturing System is to slmplify the material now, to save the space and to shorten the transportation distanees by means of the eclis. In order to apply this manufaeturing system in a furrıiture factory, tour differcnt eclis have becn determined by the help of group techonology c1ustering teehnique. The maehines of these eells have been designed in a U-shaped layout. Flnally, the materlal now has been simpllfled, the transportatlon dlstanees bctwccn machines have bcen shortened about % 44.3, the space has been savcd % 36.