This study presents a new and practical way for the loss allocation in the restructuring systems problem. The restructured markets sell the electricity in two main categories; bilateral exchanges and pool based. The method which is used in this study investigates the loss allocation in pool based market. The deregulated systems are not under control of one person but there are other players such as generators and loads at which every one of such players has to pay the cost for some parts of network loss. The importance of this matter is that the loss ratio is a considerable part of the whole production. The method used in this study is to justify the loss allocation. This method is consisted of two different categories; finding the losses and the other is loss allocation using Game Theory. And to test this method, two systems of 4 and 14 IEEE bus is put in use. The results referring the generators show that the suggested method for the loss allocation to generators is close to the Pro Rata method and the results for the loads are something between the Proportion method and the ITL method.