Abstract: Westcott theory is the most widely used method in reactor power calibration, which particularly suited to research reactor. But this method is very fussy because lots of correction parameters which rely on empirical formula to special reactor type are needed. The incidence coefficient between foil activity and reactor power was obtained by Monte-Carlo calculation, which was carried out with precise description of the reactor core and the foil arrangement position by MCNP input card. So the reactor power was determined by the core neutron fluence profile and the foil activity placed in the position for normalization use. The characteristic of this new method is simpler, more flexible and accurate than Westcott theory. In this paper, the results of SPRR-300 obtained by the new method in theory were compared with the experimental results, which verified the possibility of this new method.