In order to describe and analyze cryptographic protocols, several researchers have proposed formal frameworks and have studied the security properties of communication protocols, such as authenticity. Abadi and Gordon used Milnerrsquos pi-calculus for their research into security properties. The resistance to denial-of-service (DoS) attacks is one of the most important properties of communication protocols. This paper proposes a new calculus for analyzing the resistance to DoS. One crucial point that the analysis considers is the estimation of the resource consumption in each CPU. In the proposed calculus, the time and space costs for each CPU are determined by referring to its type and application data.