The assignment problem (AP) is a special case of the transportation problem, in which the objective is to assign a number of re-sources to the equal number of activities at a minimum cost (or maximum profit). It has great significance subject discussed in real physicalworld for e.g. production planning, particular job tasks, economic etc. We endeavor in this paper to introduce a new approach to assignmentproblem namely “Revised Ones Assignment Method (ROA)” for solving wide range of problem.In ROA method first we define assignment matrix, then reduced matrix till it has at least one in each row and column. The new method isbased on creating some ones in the assignment matrix and to complete exact assignment to their ones, we have added new step to ROAalgorithm can be utilized for all types of AP with maximize or minimize objective functions and at last we have illustrate some numerical exam-ples.