Companies strive for quality improvement and use process data obtained through measurement process to monitor and control the process. Measurement data contain variation due to error of operator and instrument. The total variation is sum of product variation and measurement variation. Gage R&R is for repeatability and reproducibility of measurement system. Gage R&R study is usually conducted to analyze the measurement process. In performing the gage R&R study, several parameters such as the appropriate number of operators (o), sample size of parts (p), and replicate (r) are used. In this paper we propose how to determine the optimal combination of number of operators (o), sample size of parts (p), and replicates (r) considering measurement time and cost by statistical method.