There are many functions which are provided by operating system like process management, memory management, file management, input/outputmanagement, networking, protection system and command interpreter system. In these functions, the process management is most important function because operating system is a system program that means at the runtime process interact with hardware. Therefore, we can say that for improving the efficiency of a CPU we need to manage all process. For managing the process we use various types scheduling algorithm. There are many algorithm are available for CPU scheduling. But all algorithms have its own deficiency and limitations. In this paper, I proposed a new approach for round robin scheduling algorithm which helps to improve the efficiency of CPU.