Abstarct: By increasing competition in the market, the role of marketing will become as important as the role of production. Advertising is the most important and expensive part of marketing. Advertising is used to build to a persuasion effect and an incentive for consumers to buy a special product of a brand. Increasing sale, recall, consumers attitude are the most important roles of advertising. In this research we evaluated the advertising efficiency of Iranian clothing companies to provide useful information about slacks in different media and whole industry for future advertising campaigns. We used Data envelopment analysis which allows us to combine several input and output variables at the same time for creating a single efficiency score. This score is used to compare the relative efficiency of different decision making units. In chapter three the data envelopment method variations are explained and in the next chapter the results of the study and their interpretations described. Some further researches are in included in this chapter for benchmarking advertising efficiency of Iranian clothing companies by best companies in the world. By interpreting these results we establish some efficient patterns. Application of this method for advertising efficiency was used for the first time in Iran and efficient patterns are also innovations of this research.