Traditional most probable number (MPN) methods are executed using one of two schemes. The direct maximum probability resolution (DMPR) technique involves calculating the binomial probability distribution array, P (= IIi Pi; i dilutions), as a function of cell density (A) and finding the value of δ which corresponds to the maximum in P (the MPN). Alternatively, indirect MPR methods seek the solution to a nonlinear equation, related to Pi, by altering δ. We describe herein a simple maximum probability resolution (SMPR) method of the second type which involves the repeated calculation (j cycles) of δj+1 by the addition of a term, related to the partial first derivative of Pi with respect to δ, to δj until the MPN (δfinal) is reached. Using this SMPR algorithm and comparing our results with a DMPR procedure (n = 5, 10, or 96; 10,000 points per Pi), another indirect computer‐based MPR method (n = 10 or 96), or published MPN tables (n = 5) we found that there was agreement to 3–5 significant figures. The SMPR approach also outperformed all other computer‐based MPR techniques tested.