In order to assist in estimating time and resource requirements of the new product development activity, this research will develop a decision support system for estimating time and resource requirements of the new product development activity .During new product development processes, which often be affected by factors. These factors are likely the funds, human resources and facilities and so on. These factors often are the key to success in new product development. In order to obtain the most lowers time and input time of the resource of the new product development, this research applying the efficiency frontier concept to develop a decision support system for estimating time and resource requirements of the new product development activity, to assist the new product development manager in estimating time and resource requirements of the new product development activity. Finally, this research applies to the SD/MMC card project to demonstrate the decision support system.