A suitable location plays an important role in the competitiveness of a plant in the market and should be selected such that it allows access to strategic advantages compared with other competitors. The aim of the current study was identification optimized location of fluting paper plant from agricultural residues in Mazandaran province using the Analytical Hierarchy Process (AHP). After performing pilot studies, indices effective in selection of a place for establishing fluting paper plant was identified in Mazandaran province; then, a hierarchy of indices and subindices were designed based on the benefit and cost structure; and finally, valueweighted index of each of them was determined using questionnaire and data analysis in expert choice software medium. In the second stage, alternatives have been prioritized based on the benefits to costs ratio (B/C) in order to determine the best place among the alternatives of east, west and center of the province. Results show that the eastern part of Mazandaran province has the highest benefit to cost ratio and is the best place for establishing fluting paper plant from agricultural residues in Mazandaran province.