The main objective of lean manufacturing is to make production process flowing faster and smoother.Â Â According to Toyota Production System, lean can be achieved by minimizing necessary but non-value added and eliminating non value added activities (waste). These activities are defect, waiting, overproduction, excessive inventory, unnecessary motion, inappropriate process and transportation. The significance of these wastes needs to be assessed carefully so we can prioritize the elimination and minimization process. However, not every waste is well recorded in the company so the implementation of lean manufacturing would not have a proper basis. This paper aims to report the use of waste relationship matrix (WRM) framework which is developed by Rawabdeh (2005) to identify the significance of wastes in a shoe manufacturer. This framework is more reliable than subjective method which is widely used. The framework adequately considers inter-relationship nature among the wastes. Six iterative questions applied to test 31 relationships among the 7 wastes. The result indicates that defect is the most significant waste followed by overproduction and unnecessary motion. The framework is valued as more rational, easy and reliable than the popular subjective method.