A neural network with one or more layers of hidden units can be trained using the well-known error back propagation algorithm. According to this algorithm, the synaptic weights of the network are updated during the training by propagating back the error between the expected output and the output provided by the network. However, the error back propagation algorithm is characterized by slow convergence and the time required for training and, in some situation, can be trapped in local minima. A theoretical formulation of a new fast learning method based on tabu search method is presented in this paper. In contrast to the conventional back propagation algorithm which is based solely on the modification of connecting weights of the network by trial and error, the present method involves the calculation of the optimum weights of neural network. The effectiveness and versatility of the present method are verified by the XOR problem. The present method excels in accuracy compared to that of the conventional method of fixed values.