This paper proposes the heuristic approach for the generalized GT(Group Technology) problem to consider the restrictions which are given the number of cell, maximum number of machines and minimum number of machines. This approach is classified into two stages. In the first stage, we use the similarity coefficient method which is proposed and calculate the similarity values about each pair of all machines and align these values in descending order. If two machines which is selected is possible to link the each other on the edge of machine cell and they don't have zero similarity value, then we assign the machines to the machine cell. In the second stage, it is the course to form part families using proposed grouping efficacy. Finally, machine-part incidence matrix is realigned to block diagonal structure. The results of using the proposed approach are compared to the Modified p-median model.