Recently many firms are introducing the cellular manufacturing system(CMS) as a means of achieving manufacturing efficiencies. However, most of the research on CMS was mainly for determining the cell formation problems. Since the goal of the CMS is not only a increase production efficiencies, but also to enhance the competitive stength of a firm, it would be reasonable to assume CMS as a business reengineering module rather than an independent technique. The purpose of this study is to align the CMS with reengineering, to present an integrated methodology for constructing the CMS, and to apply the CMS to a firm and verify it. The paper concludes with a brief description of the lessons learend by the CMS project and the limitations of the research are described