ABSTRACT In practical production situations of the factory, the worker will get together the same size of papers and cut them off at the same time. Therefore ,the major focus of this research is to identify an economical way of cutting paper, thus a minimized cost will be achieved. In convention, the linear programming is applied as a fundamental tool for the optimization of paper cutting problems. However, the disadvantages of this approach is that normally people will ignore the special size of the paper an do not form a particular constraint for it, thus the linear programming will not work properly and you will just get a secondary good solution. In this research ,we will try to organize the possible way of combining the width or length of the paper to form a special cutting pattern, thus the cutting process can be proceeded in different ways. Heuristics will also be provided to explore possible solutions with satisfactory results and these results will be examined through extensive simulation processes. Finally, a computationally efficient algorithm will be developed to solve the problem with practical sizes. Keywords:cutting combinations, cutting patterns, complexities.