In order to design capacity of lithium ion battery, some calculations were carried out based on the characteristics of materials by the given battery shape and dimension. The principle of design was built by the interpretation of the correlation of material, electrochemical and battery factors. Parameters of materials are fundamental physical properties of constituent such as cathode. separator, anode, current collectors and electrolyte. Electrochemical factor includes potential pattern as a function of specific capacity, specific discharge capacity(or initial irreversible specific capacity or Ah efficiency) as a function of specific charge capacity and material balancing. Parameters of battery are dimension, construction hardware and performance. Battery capacity was simulated for a lithium cobalt dioxide as cathode and a hard carbon as anode to achieve 1100 mAh for the charge limit voltage of 4.2V, the weight ratio(+/-) of 2.4 and ICR18650. A fabricated test cell (ICR18650) which have weight ratio(+/-) of 2.4 discharged to 1093 mAh for the charge limit voltage of 4.2V. The sequential discharge capacity show good correspondence with designed capacity.