In this research, we compare and analyze the two initial basis construction procedures: LPAKO’s procedure proposed by Seo et. al. and symbolic crash procedure proposed by Maros et. al.. Based on the analysis, we present a new procedure which complements the previous procedures. The new procedure shows superiority to the previous procedures with respects to the optimality of initial basis. Also, the linear basis Also. the initial basis constructed by the new procedure reduces the number of simplex iterations.