Traditionally, timing and the failure rate are the only two factors considered in software reliability formula, which is actually incomplete. Reliability should be redefined as a function of software complexity, test effectiveness, and operating environment. This paper focuses on software complexity with its relation to the soft- ware reliability. Today, many software complexity measurements have been proposed, but most of them treat the reliability model incompletely. This paper proposes a new method which considers a relatively complete view of software reliability including its complexity and test effectiveness of the software being tested.