Nuclear fuel cell homogenization for thermal reactors usually include three main parts, i.e., fast energy resonance part which usually adopt narrow resonance approximation to treat the resonance, low (intermediate) energy region in which the resonance can not be treated accurately using NR approximation and therefore we should use intermediate resonance treatment, and thermal energy region (very low) in which the effect of thermal must be treated properly. In n this study the application of the intermediate resonance approximation treatment for low energy nuclear resonance is discussed. The method is iterative based. As a sample the method is applied in U-235 low lying resonance and the result is presented and discussed.