One of effective elements in finding the appropriate outward oriented strategies for every country is the comparative advantage in the production and exports of goods (Manufacturing Industries). In this regard, numerous measures have been taken by economists to measure comparative advantage of countries. This paper addresses the comparative advantage of Iranian Aluminum Industry based on Domestic Resource Cost Method (on the basis of Industrial Accounts). Due to taking advantage of up-to-date, shadow prices etc, using this new approach for evaluating the DRC in the above-mentioned products is more efficient than previous methods. So the present paper firstly addresses measuring the indices of DRC and then –after introducing the methodology of the new approach to DRC- addresses measuring the production comparative advantage of Iranian Aluminum Industry. The result of this study indicates that Iran does not have comparative advantage in Aluminum Industry.