Developing and discovering things requires the process of collecting relevant data and information, which is then analyzed to draw conclusions that enable us to move from the contemplation stage to the innovation stage. It is evident that many musical instruments have undergone evolution over the decades, and this development continues to the present day. Before the commencement of the development and innovation phase, it is preceded by a stage of data and information collection and analysis, laying the foundation for a scientific basis relying on academic methods. The researcher believes that presenting an innovation or development process in a specific instrument should be followed by a mathematical analysis of the sound holes. The research aims to analyze the dimensions of the Nay instrument mathematically and derive mathematical equations for measuring its holes. The significance of the research lies in analyzing the holes of all sound degrees of the Nay instrument and deriving mathematical equations to measure the dimensions of the instrument, contributing to the overall development and elevation of research in Arab musical instruments, especially the Nay. The results were as follows: The ratio between the holes is equal, and equations were determined to calculate the positions of the Nay's holes.