Cellular manufacturing(CM) is a manufacturing philosophy and strategy for improving both productivity and flexibility. Cell formation(CF), the first and key problem faced in designing an effective CM system, is a process whereby parts with similar design features or processing requirements are grouped into part families, and the corresponding machines into machine cells. In this paper, a sophisticated fuzzy mixed-integer programming model is proposed to simultaneously form manufacturing cells and minimize the total costs of dealing with exceptional elements. Also, we will proposed a new method to solve the cell formation problem in the fuzzy environment.