Software effort estimation is an important part of software development work and provides essential input to project feasibility analyses, bidding, budgeting and planning. A no. of techniques is used for estimation of effort amongst which widely used are COCOMO I and COCOMO II that estimates the cost in terms of efforts. But effort is linearly or non-linearly dependent on size of developing software. For size estimation Lines Of Code (LOC) counts technique showed its comforts as developer do not have to solve any mathematical equation, just count the no. of lines of developed software.