Changing the structure of electrical energy markets from traditional to the restructured state, considering the loss allocation has been unavoidable. The importance of this case is because the amount of loss consist significant part of total electrical energy. Cost in power system is a nonlinear function of power so using linear method such as pro rata method could not be efficient. On the other hand, applied function must consider both network particulars and participation rate in power supplying (generators) and power consumption (loads). The purpose of this literature is to present an applicable and modern solution for loss allocation of transmission lines in bilateral exchanges, to do so; cooperation Games theory has been applied to loss allocation in Shapley Value method. This method has been tested on a 4 bus systems and a 14 bus IEEE. Results showed that the above mentioned method has been much applicable, honest and less time consuming with an easier computation beside it includes total network losses.