ABSTRACTAcceptance sampling plan has been considered as one of most practical tools for quality assurance applications. While various types of acceptance sampling plans have been developed for different purposes, single acceptance sampling plan is the most popular because it is simple to administrate. However, a new concept called multiple dependent state sampling has gained the attention of scholars in recent years. The underlying principle is that the acceptance of a submitted lot should not only depend on the quality of the current lot but also consider the quality of the preceding lots. This research develops a variables multiple dependent state sampling plan (VMDSSP) for unilateral specification limit based on a one-sided capability index. The operating characteristic (OC) curve is prepared based on the exact sampling distribution. The plan parameters are determined by minimizing the average sample number while satisfying the quality levels demanded by both the producer and the consumer. The performance of the proposed plan is compared with the traditional variables single sampling plan (VSSP) and is examined in a case study.