Software Development Effort and Cost Estimation are carried out by Software Size Estimation. The recent trend of Software Cost Estimation method is focused on the user's value. Function Point (FP) is one of the most frequently cited measures which are based on the economic value of the focus of user. Function Point Analysis (FPA) measures software size decided by the factors of information process size and technical complexity. It is independent of language and tool to be used for project development. It is possible for Software Size to be estimated at the early stage of development life cycle. This paper estimates Software Size Estimation by using FPA. We estimates the development cost based on the criterion of software measurement. In this study, we compare the estimated development cost with actual development cost. It analyze the cause occurred by the difference between two development cost and propose new way to reduce their gap.