Among other functions, buffer storage facilitates the decoupling of pr
oduction and materials handling in a manufacturing system. This can yi
eld higher utilization of materials handling resources and reduced dis
ruptions to production operations associated with response times for m
aterials handling transactions. However, buffer storage requires the a
llocation of capital resources for space, fixtures, and equipment. if
it is not practical to flexibly reallocate these capital resources ove
r the life cycle of a manufacturing facility, the initial allocation o
f these resources in the design of a manufacturing system warrants car
eful consideration. To address this problem, a model for the allocatio
n of buffer storage resources is presented. The model is intended to s
erve as an analytical decision aid in facility design. A sample proble
m is used to illustrate the application of the model in the context of
a cellular manufacturing system. Limited computational results for th
e sample problem are used to demonstrate how the model can be used in
buffer storage resource allocation and related aspects af manufacturin
g facility design.