Reliable and accurate software cost estimation (SCE) is essential for effective project management. During the past two decades, many software cost estimation techniques are utilized to predict the cost. A common weakness of most models is their limited usefulness to predict the cost accurately at an early stage of the software development life cycle. In this paper we introduce a new cost estimation (CE) model; using the case-based reasoning tool, a model with “just enough” of each attribute to satisfy the desires of the system