This project is adescriptive and exploratory research taking on an in-depth analysis of the sample development process currently practiced in the garment industry. As sample section is a very important section, the factory merchandising sections depends a great deal on the Sample Section for smooth and proper buyer feed-back. The process, which is centralized within the garment product development process, is a time-consuming and costly process for many buying houses today. By minimizing the sample development time and optimizing the sample development process, apparel companies including buyers and manufacturers will benefit from it if followed. Quality and timely sample submission develops wonderful relationship of buyer with the buying house and the factory. The purpose of this project is to first understand the current practice of the sample development process of the brand Belk in Li and Fung and the reasons behind the high rejection rate of samples due to which unreasonable long sample development time is taken. Through a clear understanding and evaluation of the process, the aim is to optimize the process with reasonable and practically feasible recommendations.