Webelieve that thisstudy is an important reference modeland additionfor Palestinian companiesthatcanhelpthemcalculatetheeffortneededtoperformtheirsoftware projects in termsofcost,deliverytimeand number of resources.Thismodel can be used as a guidelinetoget better andmore accurateeffortestimates.On the other hand,wehavecheckedthis dataagainstother formaltechniques(likeCOCOMOtechnique),anditfound that theydidnotservethe needs ofPalestinian IT sector.