Abstract This study is concerned with the analysis of physical distribution function in a manufacturing company with particular reference to 7up Bottling Company Aba. The researcher outlines the problems and development of physical distribution in his study. The introduction part gives a brief account of the meaning of physical distribution (general overview) the statement of problems, objective of the study, research question, hypothesis, scope of the study, limitation of the study and operational definition of terms Chapter two review of related literature, chapter three is devoted to methodology, chapter four shows the discussion of finding were made with a view to highlighting a sound basis for some possible solution. Chapter five witnessed the climax of the researcher rounded up by summarizing and concluding all findings by giving some recommendation. Finalized by giving some recommendation which is in my mind if adhere it could help to improve the physical distribution function in a manufacturing company