In this paper, we focus our attention on sample size for destructive inspection, and under the considerations of inspection cost and cost of sampling error. This paper built a mathematical model to determine the optimal sample size to minimize the total expected cost. Because the population defective rate is unknown, therefore this paper applied dynamic weighted average method to estimate the population parameter. We can find out the posterior probability density function for defective rate of population, and set up an expected total losses function to search for the optimal solution. Applying computerized numerical analysis method, we can find out the optimal sample size that minimizes the total losses. Furthermore, we used the concept of sequential sampling, then we draw a sample and inspect it in each sequential observation to determine whether to stop sampling and then making decision or not, and the decision chart for sequential sampling is constructed. Finally, three conclusions are drawn for future studies and practical applications.