: The study aims to analyze the rate of the water selling in approximately one year ahead with the best method analysis, by identifying the internal environment factor and the external firm factor, then formulates the strategy that is used by PDAM Sleman. The method uses in this research is the time series, the matrix Internal Factor Evaluation (IFE), External Factor Evaluation (EFE), and also the matrix Strength, Opportunity, and Threat (SWOT). The data is the actual selling of water from PDAM Kabupaten Sleman approximately 4 years since January 2010 to November 2013, known has the trend period (prone to increase). Then based on the matrix of IFE shows that the PDAM Sleman has the highest score of 0,444. The EFE matrix shows the highest possibility of PDAM Sleman is the huge market with the renewal water source, with the score of 0,511. Based on total score of IFE and EFE, it places PDAM Sleman in the V on the matrix of IE
