The perfume and cosmetics industry heavily relies on quality raw materials, particularly Sandalwood oil, known for its unique scent and importance in various products. The presence of a reliable Sandalwood oil distillation industry is crucial for meeting industry demands. However, determining the price of Sandalwood wood faces challenges due to quality variations influenced by factors like geographical origin and processing methods. We have proposed a 30/100 classification system developed by CV. Suraya Nirmala and UPT Laboratorium Terpadu of Universitas Nusa Cendana. The aim of this research is to determine the sandalwood oil content of several raw materials with a 30/100 classification system as a basis for determining the price of these raw materials. The classification method involves categorizing sandalwood into four classes (30, 60, 90, and 100) based on visual observations of the brown heartwood area on the cross-section of the wood sample. The comparative analysis of Sandalwood oil volume indicates variations in oil content among the different classes of Sandalwood wood samples. Sandalwood wood class 90 exhibits a 57.49% Sandalwood oil content compared to class 100. Sandalwood wood class 60 demonstrates a 33.44% Sandalwood oil content compared to class 100. Sandalwood wood class 30 showcases a 19.86% Sandalwood oil content compared to class 100. These findings serve as a reference for determining the pricing of Sandalwood wood as raw material in the Sandalwood oil distillation industry. The price of class 100 serves as the Highest Base Price (Hd), with class 90 priced at 0.5749Hd, class 60 at 0.3344Hd, and class 30 at 0.1986Hd.