Major purpose of this study is investigating relationship between distinction strategies and cost leadership on sell level in Tehran industrial companies. This research is field kind and its general method is descriptive. Analytical method it’s statically society is food industrial in Tehran. Tools for gathering data are researcher questionnaire. They use clmogrov Smirnov test for evaluate research variable normality and person correlation test for data analysis. Results of data analysis show there is meaningful relationship between distinction strategies factors and sell level in company. And diversity in material color, design and role has major effect on sell level and raw material quality, diversity in but ion method and marketing effective methods are effective on sell level also there is positive and meaningful relationship between cost leadership and sell level and more effect contribute to use production elements and less effect is investment base on modifications.