In this paper, the mathematical model of wood-based panels dividing is established by no-size representation matrix and size vector quantity matrix. By studying the technological requirements of wood-based panels dividing, the optimum objective function and constrain function for the dividing are established. With the purpose of the most low-production cost we devide the objective function from minimal waste material area. Being simply and usable, the method is available for usc far and wide in furniture production.