Abstarct: The entry of new firms in the industry, field of shaping the competition, growth and innovation and consequently economic growth. Entry and exit are tha main factors market that led to changes in the industry and growth of efficient firms and fall of inefficient firms. Barriers and incentives of Entry and exit can be considered as the effect of market structure and firm. Therefore, the main objective of this study is to investigate the effect of sunk cost and scale of economies to barriers of entry in food and beverage in Iranian food and beverage industry during 1380-1392. For this purpose, data were used on industrial workshop with 10 employers and above in Iranian food and beverage industry in 1380-1392 and econometric model is estimated using panel data. The result of estimates shows that sunk cost have negative and significant on net entry. Therefore sunk cost cannot be considered a barrier to entry. On the other hand economies of scale have a negative and significant on entry. Therefore this variable is not a barrier to entry for firm. The other part of the result capital has a positive and insignificant on market entry. Also, according to another part of the result advertising intensity is negative and significant, also effect of R&D intensity has a negative and insignificant of market entry. Finally were examined the effect of export and concentration rate as well as the barriers to entry, the result show effect of export is positive and insignificant and concentration rate have a negatives and insignificant from entry the market.