Software complexity measurement is an essential part in the domain of software engineering. In this paper we introduce a software complexity measurement. This measurement is based on computing theory and can be applied on any structure program regardless of the implement language. Its measurement depended on program normalization and control flow structure of a program. The measurement model we proposed can estimate the complexity hiding in program structure and program statement. What we mean the “program statement” here is not just count lines of code in a program block. We precisely estimate complexity caused by program statement according to what data elements and data types are used.