This study is for decision making on distribution of resources so as to improve the effectiveness of initial disaster relief efforts. It is very important that relief efforts should be accomplished appropriately at the initial disaster. Furthermore, efficient allocation of relief resources such as rescuer, shelter, relief goods, relief funds, medical and relief equipments is also the first step to achieve main objective of relief efforts when disaster occurs. For this purpose, this study establishes flood as a imaginery disaster and develops a model for efficient distribution of resources when flood outbreaks. This model fixes initial 72 hours, which is subdivided into three intervals, as a initial disaster range. The model is to set a prioity against alloction of relief resources by each time zone which is related to damaged degree( Red Tag, Yellow Tag, Green Tag). Experts in this field input their experience into this model, and these are analyzed by Analytic Hierachy Process(AHP)/Expert Choice(EC) software. Therefore, we can decide a prioity against distribution of resources by each time zone which is in accordance with damaged degree. The result of this study would be helpful to a person who is in charge of relief from calamity in order him to make a decision toward distribution of resources.