To survive in rapidly changing business environment, the enterprises of all over the world are trying to integrate their IT infra structure and are trying to automate their business process. Service Oriented Architecture (SOA) is being accepted as an IT standard to support efficient system integration and flexible business process automation between enterprises or departments. The material control system (MCS) is required this software architecture between manufacturing company and material supply vendors. This paper introduces concept of SOA, relevant technology about SOA such as Web Services and Business Process Execution Language (BPEL) and Enterprise Service Bus (ESB) and describes how to automate material control process by designing the MCS based on SOA. The analysis of requirements is proceeded by Unified Modeling Language (UML) and SOA delivery strategy is selected the top-down strategy. And this paper describes how to derive services and operations and how to arrange services in three service layers and how to design business process.