Attempts on the occupation of particles (Frederick Reif., 2010; K.Huang. 2009: Mac Donald, 2006; R.K. Srivastava and J Ashok 2005; Avijith Lahiri, 2013; Landau and Lifshitz, 1969) relating to Bosons and Fermions that are indistinguishable particles is still attracting attention in comparison to ideal gas. These particles possess certain special characteristics relevant to its spin, indistinguishability, wave function, symmetry and its restriction. Sequential procedure is followed in obtaining equation for Bose gas and Fermi gas and comparison is implicated with ideal gas.