THIS PAPER INTRODUCES A NEW APPROACH FOR SOLVING TRAVELING SALESMAN PROBLEM. THIS METHOD OFFERS SIGNIFICANT ADVANTAGES OVER SIMILAR METHODS, IN THE PROCESS, FIRST WE DEFINE THE DISTANCE MATRIX, THEN BY USING DETERMINANT REPRESENTATION WE OBTAIN A REDUCED MATRIX WHICH HAS AT LEAST ONE 1 IN EACH ROW AND EACH COLUMN. THEN BY USING THE NEW METHOD, WE OBTAIN AN OPTIMAL SOLUTION FOR TRAVELING SALESMAN PROBLEM BY ASSIGNING ONES TO EACH ROW AND EACH COLUMN. THE NEW METHOD IS BASED ON CREATING SOME ONES IN THE DISTANCE MATRIX AND THEN TRY TO FIND A COMPLETE SOLUTION TO THERE ONES.THE PROPOSED METHOD IS A SYSTEMATIC PROCEDURE, EASY TO APPLY AND CAN BE UTILIZED FOR ALL TYPES OF TRAVELING SALESMAN PROBLEM WITH MAXIMIZE OR MINIMIZE OBJECTIVE FUNCTIONS.AT THE END, THIS METHOD IS ILLUSTRATED WITH SOME NUMERICAL EXAMPLES.