This paper proposes a computer model for airline overbooking. The model is constructed in such as way that users feel easy to find the daily optimal number of additional customers given the reservations already bookded on that day by providing the appropriate cost of denied boarding. In this model, however, the reservations are restricted only up to 40 seats due to the limited P.C. capability. Heuristic approaches may be highly recommended for the larger number of reservations.