<p>The research focuses on techniques for modeling and development of material handling systems (MHS) and material handling equipment (MHE) selection. In this study, a collection of methodologies is reviewed and discussed for MHE selection. This group of methodologies is here defined as the forward approach. Under this approach, a three-leveled selection methodology is here highlighted and further detailed to serve as an inclusive MHE selection methodology working through five steps such as defining the problem, identifying MHS objectives, proposing MHE, evaluating and testing, and finalizing and standardizing. The forward approach is systematic and logical, but while testing, this approach revealed some difficulties and short comings among “forward approach” methodologies such as the time and effort expense due to the iterative nature, lack of precision due to subjectivity, and non conclusiveness due to the typically undefined exact target performance beforehand. To resolve these chronic drawbacks, it was resorted to the development of a new approach. The introducing of a dummy MHE entity, called material handling phantom (MHP), can be considered a hypothetical MHE that can be developed in the backward approach to be used against MHE libraries to ensure the appropriate selection of MHE. Also, the backward approach starts by defining the performance objectives, while the forward approach starts by defining the MHS requirements.</p>