Firstly, this study has analyzed the following factors affecting the optimum specifications and design of distributive transformers: 1. Facilities installation cost per unit power output. 2. Facilities operating & maintenance cost per unit power output. 3. Production cost per unit power output. 4. Load factor. 5. Loss factor. Secondly, it has clarified the relations between the following factors and the specifications and design of distributive transformers; 1. No-load loss., 2. Load loss., 3. Voltage regulation., 4. Exciting current. Finally, it has determined the method of the most economic design for the transformers using the above factors and relations, and, for optimum the illustrative purpose, suggested their optimum specifications, way of evaluation, and merits by means of typical example.