Material transport systems are used in manufacturing and production environments to take materials from one location to another. A conveyor system is a common piece of mechanical handling equipment that moves materials from one location to another. Conveyor systems allow quick and efficient transportation for a wide variety of materials, which make them very popular in the material handling and packaging industries. If problems occur on conveyor system during running production, it can disturb the flow of materials transportation. Thus, this study presents Batts accumulation problems that occur in PGF Insulation Sdn. Bhd. due to the tolerance between loading time and unloading time from two conveyors. A mathematical analysis is done using single direction conveyor analysis to find the conveyors efficiency and a new design for conveyor is proposed in order to overcome the problem. Result shows that the new conveyor design is better since the loading time is equal or more than unloading time. The new conveyor design is meet the theoretical rules to overcome the Batts accumulation problem.