In this research, a novel contact resistance model for the flat panel display (FPD) packaging based on the within layer parallel and between layers series resistance concepts was proposed. The FJ2530 anisotropic conductive films (ACF) by Sony Inc. containing the currently smallest 3µm conductive particles was used to conduct the experiments to verify the accuracy of the proposed model. Calculated resistance of the chip-onglass (COG) packaging by the proposed model is 0.163Ω. It is found that the gold bump with 0.162Ω resistance play the major role of the overall resistance. Although the predicted resistance by the proposed model is only one third of the experimentally measured value, it has been three-fold improvement compared to the existing models.