In this study, manufacturing accident cost model is proposed. The cost of each class of accidents (C i ) was developed in terms of probability of accident occurrence (ρ ai ), degree of fatality (f i ), establishment average annual salary (γ), establishment maximum allowable service year (z), human severity for the class i (H i ), equipment damages (E qi ), service life of the equipment (L), usage life of equipment (T), interest rate (t), acquisition cost of machine (N), machine hour rate (MHR), machine down time (θ i ), economic implication cost (E ci ), value of goods (Q i ), total hour lost (β i ) and establishment's overall hourly cost of production (α). Data were collected from eleven textile industries in Nigeria on accidents occurrence and cost of consequences of accidents. Three classes of accidents were identified as: fatal, serious and minor. The collected were used to estimate the model parameters. The unit cost of each class of accidents was estimated to be fatal: N2,665,360.00, serious: N232,750.00 and minor: N56,000.00. (K. A. Adebiyi and A.O. Ajayeoba. MANUFACTURING ACCIDENTS COST ESTIMATION MODEL. Academia Arena, 2011;3(9):1-3) (ISSN 1553-992X). http://www.sciencepub.net.
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