The objective of the resource smoothing problem is to schedule Project activities so that the project duration does not exceed its early start duration and the project's maximum demand for resources, or the variation in this demand from one time period to another, is kept to a minimum. Many heuristic and optimal methods have been developed for solving this problem. almost all of them are concerned with smoothing a single resource. For a contractor who is required to manage several resources simultaneously, the process can be done by adding the resource rates together, according to predetermined weightings of the resources, and then smoothing the single equivalent resource. This method is inefficient and often gives approximate results. This paper introduces a new efficient technique for smoothing multiple resources concurrently. The resource smoothing problem is translated into a finite number of resource scheduling problems in order to determine minimum resource levels required to maintain the CPM project completion date. The technique can give both the minimum level and the most uniform level resource histograms. The resulting smoothed histograms are better than those produced by other methods. The technique is simple, and computationally efficient. An example is solved to show the details and results of the technique.