Formulation of the least cost rations that provides the nutrient requirements of birds is an important goal in poultry production . The aim of the present study was to create an application in the Excel program for formulation of low-cost poultry diets that provide adequate nutritional requirements using linear programming based on the Solver function of the Excel program and composition of  common feed ingredients used in poultry diets (yellow corn, wheat, soybean meal , barley, wheat bran, protein concentrate, limestone, table salt, di-calcium phosphate, vitamins and minerals premix ,and vegetable oil), if their default prices are 500, 450, 750, 350, 250,1750, 250, 100, 500, 4500,and 1500) Iraqi Dinar / kg, respectively.The results showed that the Solver function in - Excel can be used to solve linear programming models such as those used for formulation of least cost poultry rations. This Microsoft Excel application is ready to use and can be used to assist researchers and students in formulating poultry rations that provide the desired nutritional requirements of poultry at the lowest cost.