Planning the bus transportation system is one of the most important phases in planning of public transportation systems. Such planning is quite difficult due to some inconsistent goals. For example we cannot expect paths that are planned for minimum travel time, maximum covering and access. In this connection, to obtain an optimal answer, many criteria must be considered. In this paper, a new model has been represented for planning of bus transportation systems. The recommended system takes benefit of GIS (Georaphical Information System) capabilities. This model is based on travel distribution matrix between urban blocks and have some major goals, such as the maximum number of people transferred by the system as well as the minimum travel time. The method for extraction of travel distribution matrix between urban blocks has been explained in this paper. After extraction of travel distribution matrix and its allocation to city roads we use GIS network capabilities for planning of bus lines is used. By this method one can do the planning of bus transportation paths with consideration of some major goals, simultaneously.