TThis paper suggests an heuristic polynomial time algorithm to solve the optimal solution for QAP (quadratic assignment problem). While Hungarian algorithm is most commonly used for a linear assignment, there is no polynomial time algorithm for the QAP. The proposed algorithm derives a grid type layout among unit distances of a distance matrix. And, we apply max-flow/min-distance approach to assign this grid type layout in such a descending order way that the largest flow is matched to the smallest unit distance from flow matrix. Evidences from implementation results of the proposed algorithm on various numerical grid type QAP examples show that a solution to the QAP could be obtained by a polynomial algorithm.