Sudoku is a popular combinatorial puzzle. A new method of solving Sudoku is presented, which involves formulating a puzzle as a special type of transportation problem. This model allows one to solve puzzles with more than one solution, keeping the constraints of the problem fixed, and simply changing a cost matrix between solutions. Sudoku is a popular combinatorial puzzle consisting of a 9x 9, partially filled grid of digits 1 to 9. Sudoku has been modeled and solved using a wide variety of methods, for example, as an exact cover problem solved using the famous Dancing Links algorithm.