Abstract
The objective of this study is to analyze the related variables (I.e. number of beds worked, average number of patients admited in hospital and transrated to Intensive Care Unit (ICU), average length of stay in hospital and ICU, etc.) to the estimation of the number of beds of ICU in hospital. The results of the analysis are abstracted as follows ; 1) the number of beds of ICU is not only in direct proportion to number of hospital beds worked, also in inverse proportion to average length of stay in hospital. 2) the number of beds of ICU is in direct proportion to average number of admission per day.