A model for the galactic distribution of stars is developed by fitting IRAS 12㎛ source counts to the two-component density distribution of an exponential disk and an R~ spheroid. The model can reproduce the IRAS source counts fairly well when we assume the late type M giants mainly contribute to the 12 ㎛ luminosity function. By fitting the source counts we find he scale length and the scale height of the exponential disk are 2.2kpc and 300pc respectively. The axial ratio of the de Vaucouleurs spheroid is suggested to be 0.85, and the local spheroid to disk population ratio is found to be 1/300.

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