This paper is a brief review of the different procedures that are available for fitting theoretical distributions to data. The use of each technique Is illustrated by reference to a distribution system which including the Pearson, Johnson and Burr functions. These functions can be used to calculate percent out of specification. Therefore, in this paper a new method for estimating a measure of process capability for Gamma distributed variable data proposed using the percentage nonconforming. Process capability indices combines with the percentage nonconforming Information can be used to evaluate more accurately process capability.