Recently, many researches on recommendation systems and collaborative filtering have been proceeding in both research and practice. However, although product items may have multi-valued attributes, previous studies did not reflect the multi-valued attributes. To overcome this limitation, this paper proposes new methodology for recommendation system. The proposed methodology uses multi-valued attributes based on clustering technique for items and applies the collaborative filtering to provide accurate recommendations. In the proposed methodology, both user clustering-based CBR and item attribute clustering-based CBR technique have been applied to the collaborative filtering to consider correlation of item to item as well as correlation of user to user. By using multi-valued attribute-based clustering technique for items, characteristics of items are identified clearly. Extensive experiments have been performed with MovieLens data to validate the proposed methodology. The results of the experiment show that the proposed methodology outperforms the benchmarked methodologies: Case Based Reasoning Collaborative Filtering (CBR_CF) and User Clustering Case Based Reasoning Collaborative Filtering (UC_CBR_CF).