Distribution,　in　the　rational　economy　regions,　refers　to　the　activities　for　goods,　such　as　selection,　processing,　packaging,　separation,　assembling,　according　to　customer＇s　requirements,　and　delivering　goods　to　the　designated　places　on　time.　Through　the　management　of　distribution,　it　can　improve　distribution　efficiency　and　inventory　turns,　speed　up　the　circulation　of　commodities　and　lower　costs.　There　are　so　many　influencing　factors　of　efficiency　in　the　process　of　distribution　that　we　need　to　analyze　these　influencing　factors　scenically.　In　this　paper,　for　the　reality　prevailing　problems　in　distribution　efficiency.　We　established　a　model　based　on　the　ISM　to　analysis　influencing　factors　of　distribution　efficiency.　Through　the　establishment　of　ISM　model,　making　a　conclusion　based　on　the　results　of　experts　advices　and　market　survey,　then　we　have　the　relationship　between　each　factors.　Through　we　analysis　adjacency　matrix,　reachability　matrix,　reduced　matrix,　backbone　matrix　and　hierarchical　directed　graph　between　the　various　influencing　factors　step　by　step,　then　we　get　the　surface　influencing　factors　,　middle　influencing　factors　and　deep-seated　influencing　factors.　Finally,　based　on　factors　we　derived　from　the　analysis　conclusion,　we　provide　some　comments　and　suggestions　to　distribution　companies.　©2010　IEEE.