In this paper a skip lot sampling plan of type (SkSP-R) with Multiple Deferred State Sampling plan MDS (0,1) as reference plan has been studied .Under acceptance sampling producer’s risk and consumer’s risk has become increasingly common in maintaining quality products especially in industries. Producer’s risk and Consumer’s risk has been minimized by minimizing the tangent angle passing though (AQL, 1-α) and (LQL, β). Designing methodologies are provided to illustrate the solution procedures